2021 (4) TMI 1095

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....Thomas For The Appellants : Adv. Sri.P.R. Sreejith, SC, Central Board of Excise And Customs JUDGMENT BECHU KURIAN THOMAS, J. By the impugned judgment, the learned Single Judge allowed the writ petition and directed the respondents in the writ petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. Aggri....

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....e GST network as to when the portal would re open again, so as to enable him to upload the required details for migration. The first respondent's query was met with denial for the reason that the first respondent had not attempted to log on to the system before 27.12.2017, which was the last date for requesting for migration. The first respondent challenged the denial of permission for migrati....

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....ess release had clearly specified that the relevant notification for the decisions mentioned in the press release will be issued soon. In the light of such a note in the press release, the first respondent ought to have verified the existence of the notifications, before assuming to himself the extension of time limit till 30.12.2017. 4. We have heard Adv.P.R.Sreejith, Senior Central Government....

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....y that when a period is prescribed for doing an act, the person bound to do such an act is entitled to wait until the last day and he cannot be found fault with for not carrying out such an act much ahead of the date of expiry. 6. When the first respondent had all valid reasons to assume that the facilities to upload the necessary form was available till 30.12.2017, it is not available in the e....