2020 (8) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Resp-State : Mr. Piyush Chiresh, A.C to A.G For the Resp-GST Council: Mr. Ratnesh Kumar, Advocate ORDER Mr. Sumeet Gadodia for the petitioner, Mr. Ratnesh Kumar for the Respondent-GST Council and Mr. Piyush Chitresh. A.C to learned Advocate General for the State appear through Video Conferencing. 2. The instant matter is in relation to filing of GST-TRAN-1 by the petitioner. Annexure-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eral attempts to submit his TRAN-1 application on-line on common portal, petitioner could not submit declaration in Form GST-TRAN-1 on-line as its portal was blocked. However, that representation is not enclosed. Annxure-4 letter dated 20.03.2020 has been enclosed under para-23 of the writ petition in respect of the claim of the petitioner that Respondent No. 4-Deputy Commissioner of State Tax, De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claim any further extension. Certain decisions of different High Courts have been relied by learned counsel for the parties. 4. Issue at hand primarily appears to be on facts, though certain legal issues have also been raised by the petitioner, whether rule 117 of Central Goods and Service Tax Rules, 2017 should be treated as directory in nature. In order to have a considered view of the matte....