filing of transition credit
Case Title | M/s SMC Corporation India P Ltd Vs Joint Commissioner GST Jurisdictional Nodal Officer |
Court | Madras High Court |
Honorable Judges | Justice Anita Sumanth |
Citation | 2022 (7) GSTPanacea 195 HC Madras W.P.A. 35373 of 2019 |
Judgement Date | 28-July-2022 |
Council for Petitioner | Raghwan Ramabadran |
Council for UOI | |
Council for State | A.P Srinivas Venkataswamy Babu |
The Madras High Court bench of Justice Anita Sumanth has held that GSTIN shall open the portal as per Apex court order and ensure no glitches while uploading the TRAN forms.
FACTS OF THE CASE
In this case the petitioner was not able to upload the TRAN-1 form to availment of credit of tax paid in earlier regime due to technical glitches in the portal.
The council of petitioner by giving references to the different cases of Supreme Court such as Filco Trade Centre Vs Union of India submitted that apex court had already allowed to open the GSTIN network for TRAN-1 upload by ensuring the proper working of portal by 31st Oct 2022.
filing of transition credit
COURT HELD
Considering the facts as recorded, without any further verification the writ is disposed with the reference of apex court order in similar cases.
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ANALYSIS OF THE JUDGEMENT
The apex court order in similar clear case in similar provision of fact shall be adhered to the authority .
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M/s SMC Corporation India P Ltd
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