CONSOLIDATED PREMIUM RETAILERS, REP BY AUTHORIZED SIGNATORY Vs. PRINCIPAL COMMISSIONER, GST AND CENTRAL EXCISE, COIMBATORE

JUDGEMENT

(1.) Heard both.

(2.) The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stipulated.

(3.) The petitioners would state that they were unable to upload Form GST TRAN-1 within the time stipulated on account of some error. Therefore, the petitioners seek for appropriate direction in this regard.