GOODS AND SERVICES TAX COUNCIL, Vs. POTHYS,

JUDGEMENT

(1.) These review petitions are filed by the Goods and Services Tax Council along with Union Government aggrieved by Judgment of this Court dated 14.03.2019 in W.P. (C)Nos.13562,13488,13616 and 13555 of 2018. This Court disposed of all these writ petitions permitting the writ petitioners to submit GST TRAN-1 Form claiming input tax as provided under Section 140 (3) of the Central Act. This Court disposed writ petitions on a premise that the writ petitioners could not upload the details on account of technical snag.

(2.) The review petitioners placed reliance upon the judgment in W.P.(C)No. 41337/2018. It is appropriate to refer paragraphs 4,5 &6 of the said judgment, which read thus: