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2019 (12) TMI 1492 - HC - GSTRejection of Transitional credit available on the stock of goods - rejected on the ground that the tax payer had no technical glitches in filing TRAN-1 as per the system logs - HELD THAT:- The issue involved herein is no more res integra in view of the order of this Court M/S ASIAD PAINTS LIMITED, VERTIV ENERGY PVT. LTD., M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS. VERSUS UNION OF INDIA, GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF COMMERCIAL TAXES (GST) , THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [2019 (12) TMI 464 - KARNATAKA HIGH COURT] and connected matters, whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Act, 2017 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-01. Petition allowed.
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