Home Case Index All Cases GST GST + SCH GST - 2020 (6) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 517 - SCH - GSTTransitional Input tax credit - availment of accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under CGST Rules - validity of Rule 117 of the CGST Rules - it was held by High Court that Respondents are directed to either open the online portal so as to enable the Petitioners to file declaration TRAN-1 electronically, or to accept the same manually. HELD THAT:- Notices issued - Operation of the impugned order shall remain stayed
|