Ruling with respect to “Extension of time limit for uploading TRAN-1”

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Rishi Graphics Pvt Ltd VS Union of India

The time-limit for uploading of TRAN-1 is extended till 31st March 2020. But, Sub-rule 1A of Rule 117 extends this benefit only to those registered persons, who could not upload the form in time on account of technical difficulties on the common portal and in respect of taxpayers to whom , the GST Council forwards a recommendation for extension.

In the present case, the request of the petitioners has not been accepted by the respondent authorities. Thus, the benefit of the extension till 31st March 2020 is not available to these petitioners. That’s why , these petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1.

The HC ruled that ,”A procedural law should not take away the vested rights of persons that are provided to them by statute.

The petitioners should be allowed to upload the TRAN-1 or revised TRAN-1,so that their claim of transfer of available credit may be considered by the authorities in accordance with law.

GSTN authorities are directed to open the portal for the petitioners till 31st March 2020″.

The details of the case can be read here : Case file

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