Home      Free WhatsApp Updates      Services      GST E-Books
🔒 Login    

Madhya Pradesh High Court dismissed the petition of petitioner seeking a direction to be issued to GST department to conduct the search operations in the presence of advocate of petitioner.

    

Rahul Gandhi tweeted that GST implementation failure will be future case study by Harvard Business School

    

CBIC Press Note for capping the late fees to Rs. 500/- per GSTR-3B return

    

Rule 67A substituted to notify GSTR-1 filing with OTP for taxpayers having NIL details of outward supply. The new rule to be effective from 01st July 2020.

    

Gujarat High Court rejected the writ petition challanging the legal validity of Rule 142(1)(a) of CGST Rules and denied to declare the same as ultra vires.

    

DGGI unveiled tax evasion by unregistered Pan Masala/Gutkha manufacturing unit in Delhi

    

Late fee paid in excess of the Notification No. 57/2020 shall be re-credited to the taxpayers.

    

Penalty relief for late filing of GSTR-3B - Notification No.57/2020 dated 30.06.2020

    

NAA confirms profiteering charges against Pivotal Infrasturcture Pvt. Ltd. and directs the company to refund the amount of Rs. 2.97 Crores to buyers.

    

EMAAR MGF found guilty for profiteering of Rs. 19 crores by National Anti-Profiteering Authority.

    
View all
GST E-Books   
TaxReply.com - Free Tax updates for All
GST Library
Taxreply tweets
GST News
About GST Library
E-Books
Subscription Plans
Offers
GST Rates Reckoner
Classification of Goods and Services
Classification of Goods and Services (Search)
Free Trial
GST Set-off Calculator
Full Site Search
GST Act / Rules
GST Act / Rules - Latest Amendments
GST Amendment Statistics
GST Notifications / Circulars Press Releases +
National Anti-Profiteering Authority
GST Case Laws (All)
↳ AAR Orders
↳ AAAR Orders
↳ NAA Orders
↳ High Court Orders
↳ Supreme Court Orders
GST Forms   
E-way Bill
↳ E-way Notifications
↳ E-way Bill News
↳ E-way Bill Rules
↳ E-way Bill FAQ
Finance Bill

Calcutta High Court directed GST Authorities to reopen the form GST TRAN-2 or accept manual filing of GST TRAN-2 by 30.06.2020.

M/S SUBHAS AND COMPANY vs. COMMISSIONER OF CGST AND ORS.
(Calcutta High Court)

The petitioner has raised in this writ petition whether the non-allowance of transitional Credit on account of inputs held in stock as on the appointed date under Section 140(3) of the CGST Act, 2017 due to inability to file GST TRAN-2 before the due date as provided for in Rule 117(4) of the CGST Rules, 2017 is violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and is grossly against the principles of natural justice and whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date.

Held by High Court

The petitioner has attempted to file TRAN within the time limit framed under the Rule. This court directs the respondent authorities to reopen the form TRAN II or accept manual filing of GST TRAN II to allow the petitioner to claim transitional credit held in stock as on the appointed date after proper verification including the invoices submitted by the petitioner. It is made hereby clear that such exercise has to be completed within 30.06.2020 so as to enable the petitioner to submit his GST TRAN II.


Read full case law

Subscribe to Complete GST Library

Posted by

TaxReply

on Jun 27, 2020


Post your comment here !


9699