One-time facility devised in-principle for TRAN-1 / TRAN-2 submission, GST Council informs HC
GST Council tells Delhi HC that it has in principle devised a procedure ensuring that input credits can be claimed in cases where technical obstacles / glitches have been confronted by assessees; States that assessees who could not file Forms TRAN-1 / TRAN-2 in time due to technical errors would be duly accommodated; However, one time facility of filing – so as to result in a deemed credit as though assessee had filed the form before expiry of stipulated time – will be available only to those individuals / concerns which had approached GST Council / concerned Commissionerate / portal / officials before stipulated time; If necessary, it would be open to assessees to show if anyone of them was left out and for such purpose, the concerned Nodal Officers are likely to be nominated; HC lists the matter on April 9 : Delhi HC
Tara Chand Saluja & Sons & Ors. vs. Union of India & Ors.
The matter is being heard by Justice S. Ravindra Bhat and Justice A K Chawla.
Mr. Gaurav Dudeja, Mr. Vineet Bhatia and Mr. Puneet Rai are appearing on behalf of the petitioners, while Revenue is being represented by Sr. Standing Counsel Sonu Bhatnagar, Mr. Sanjeev Narula, Mr. Abhishek Ghai, Mr. Anuj Aggarwal, Ms. Deboshree Mukherjee and Mr. Vaibhav Joshi.
[TS-96-HC-2018(DEL)-NT]
