2022 (4) TMI 1402

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....r>GST<br>2022 (4) TMI 1402 - BOMBAY HIGH COURT - 2022 (63) G. S. T. L. 303 (Bom.)<br>BOMBAY HIGH COURT - HC<br>Dated:- 25-4-2022<br>WRIT PETITION NO. 12989 OF 2021 - -<br>GST<br>R.D. DHANUKA & S. G. MEHARE, JJ. Mr. Alok M. Sharma, Advocate for the Petitioner. Mr. A. G. Talhar, ASG for Respondent No. 1. Mr. Parikshit Dawalkar, Advocate a/w Mr. Pratik Kothari, Advocate for Respondent Nos. 2 and 3....

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....ommon portal and allow the petitioner to upload the revised form GST-TRAN-1 as per the provisions of the Rule 120-A of the Central Goods and Service Tax Rules 2017 and for other reliefs. 4. It is the case of the petitioner that due to technical difficulties faced on 27.12.2017, the petitioner was unable to login on the portal and file the application form as required to avail the transitional cre....

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.... prejudice to the rights and contentions of both the parties. The respondents shall consider the issue whether the Form TRAN-1 and other forms that would be filed/corrected by the petitioner can be entertained in accordance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 (1) of the Central Goods and Services Tax Rules, 2017 or not. 9. Jurisdictional....