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2019 (12) TMI 1163 - PUNJAB AND HARYANA HIGH COURTUnable to upload details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I” - carry forward of unutilized CENVAT credit of duty paid - HELD THAT:- The issue decided in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020. The present petition is allowed with permission / modification to file the said Statutory Form TRAN-I by 31.01.2020.
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