Hon’ble Calcutta High Court, in the case of M/s SMVD Polypack Limited v. Commissioner of CGST and CX, Kolkata North Commissionerate & Ors.
vide its order dated June 11, 2020 directed Department to accept the TRAN-01 in manual form, where the portal for filing the same online is not working properly.
Department has further been directed to open the portal, enabling all the applicants including petitioners to file such application prior to June 30, 2020 (Timelines as provided by Hon’ble Delhi HC in the case of Brand Equity Treaties)
Further, it has been directed that authorities responsible for such restoration of the portal are to act on an urgent basis in view of the emergent pandemic situation so that the portal is opened for such filing at the earliest, positively before June 30, 2020.
It seems that the Hon’ble HC has, while pronouncing its judgment, not considered the retro-amendment made in section 140 of the CGST vide Finance Act, 2020 and its impact on the claim even after a numerous judgement of various high courts being given in Assessee’s favor.
Source: SMVD Polypack Limited v. Commissioner of CGST and CX, Kolkata North Commissionerate & Ors., (Calcutta HC)
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