Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

WRONG HEAD IN TRAN-1, Goods and Services Tax - GST

Issue Id: - 117407
Dated: 5-8-2021
By:- NAMAN DOKANIA
WRONG HEAD IN TRAN-1

  • Contents

An assessee has claimed TRAN-1 Credit in Wrong head. Instead of 140(5) they have put the same in 140(1). Department in disallowing the credit of the same. Please quote some case Law in assessee favour about this clerical human posting error allowed by department.

Post Reply

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 5-8-2021
By:- KASTURI SETHI

SH.NAMAN DOKANIA JI,

Here are two case laws in your favour. First is preferable.

FIELD MOTOR PVT. LTD. Versus UNION OF INDIA 2019 (4) TMI 1245 - ORISSA HIGH COURT

COMMR. OF GST & C. EX., CHENNAI Versus CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD. 2020 (10) TMI 463 - MADRAS HIGH COURT


2 Dated: 8-8-2021
By:- Ganeshan Kalyani

The department is strict in allowing Trans 1 credit. So you have try hard to convince the authority. You have to emphasize that it was procedural error but the credit is correct as per transitional provision under GST.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||