https://www.taxtmi.com/caselaws?id=392661 The Chattisgarh HC rejected a petition seeking permission to submit TRAN-1 form electronically for input tax credit under Rule 117 of CGST Rules, 2017. The petitioner, a trader entitled to input tax credit under Section 140(3) of GST Act, failed to file TRAN-1 within the original deadline of 31.09.2017 or subsequent extensions till 27.12.2017. Despite a government circular dated 03.04.2018 allowing filing till 31.04.2018 for those who previously attempted but failed, the petitioner provided no evidence of any attempt to file or correspondence with department officials. The HC held that writ relief cannot be extended to indolent persons who sleep over their rights without justification. en-us Mon, 27 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392661 The Chattisgarh HC rejected a petition seeking permission to submit TRAN-1 form electronically for input tax credit under Rule 117 of CGST Rules, 2017. The petitioner, a trader entitled to input tax credit under Section 140(3) of GST Act, failed to file TRAN-1 within the original deadline of 31.09.2017 or subsequent extensions till 27.12.2017. Despite a government circular dated 03.04.2018 allowing filing till 31.04.2018 for those who previously attempted but failed, the petitioner provided no evidence of any attempt to file or correspondence with department officials. The HC held that writ relief cannot be extended to indolent persons who sleep over their rights without justification. Case-Laws GST Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392661