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2020 (4) TMI 267 - HC - GSTFiling of Form TRAN-1 - transitional unavailed CENVAT Credit - HELD THAT:- As a similar view has been taken by all other High Courts, the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today - The respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. Petition allowed.
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