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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Transitional credit - Direction to the Opposite Parties to ...

Case Laws     GST

September 21, 2021

Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of the claim of the Petitioner in accordance with law and pass appropriate orders. - HC

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