Court No. - 3
Case :- WRIT TAX No. - 828 of 2021 Petitioner :- Akay Hub And Sales Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Manu Ghildiyal, learned counsel for the Revenue.
The present petition has filed with respect to submission of Form GST TRAN-1, electronically, on the GST Portal.
The issue raised in this petition is similar to that raised in Writ Tax No. 477 of 2021 (M/s Ratek Pheon Friction Technologies Private Limited Vs. Principal Commissioner & 2 Ors.), which has been allowed by a judgment dated 15.09.2021, along with two other petitions.
For the same reasoning, present petition is also allowed, on the same terms.
Order Date :- 30.9.2021 Saurabh