2019 (12) TMI 997

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..... pondents/Revenue. ORDER Jaswant Singh, J(Oral). The petitioner, a proprietorship concern, is a Works Contractor. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, 2017 it was registered under the provisions of Punjab VAT Act, 2005. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credi .....

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..... hnologies case (supra), therefore, the present petition is liable to be disposed of in terms of the said case. In view of above, present petition is allowed in terms of the said CWP No.30949 of 2018 decided on 04.11.2019 with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019. It is clarified that in case the petitioner is hampered in any manner from availing the benefi .....

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