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2021 (10) TMI 1121 - KARNATAKA HIGH COURTPermission to carry forward unutilised CENVAT credit of duty paid under Central Excise Act, 1944 as well as the Input Tax Credit under VAT Act of the respective States - HELD THAT:- The issue decided in the case of UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) VERSUS M/S ASAID PAINTS LIMITED [2021 (3) TMI 953 - KARNATAKA HIGH COURT] where it was held that the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. Appeal dismissed.
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