SLP filed by the Department against order of Delhi HC directing GST department to allow manual TRAN-1 or open portal dismissed by SC

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SLP filed by the Department against order of Delhi HC directing GST department to allow manual TRAN-1 or open portal dismissed by  SC

Nodal Officer Delhi State GST Department v. Aagman Services (P.) Ltd. – [2021] 125 taxmann.com 60 (SC)

Short Overview:

The assessee tried filing Form TRAN-1 on common portal, however, same was not processed and as a result it could not avail transition of credit.

 The High Court held that the assessee tried filing but failed to file therefore, directed the GST Authorities to either open online portal so as to enable petitioner to file Form TRAN-1 electronically, or to accept same manually.

The department filed special leave petition against the same.

The Honorable Supreme Court found that there was delay of 238 days in filing the Special Leave Petition which had not been satisfactorily explained.

Moreover, the Apex Court gone through the Special Leave Petition and did not find any merit in the same.

 Therefore, the Special Leave Petition was dismissed on the ground of delay as well as on merits.

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