Case Law Details
Case Name : Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court)
This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1.
Petitioner submit that denial of legitimate claim by restricting the petitioner from filing TRAN -1 is highly unjustified and against the principles of natural justice.
Held by HC
The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable...
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