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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Transitioinal credit - TRAN-1 form - As admittedly in this case ...


Court Rules Transitional Credit on TRAN-1 Form Valid; Technicalities Shouldn't Block Justice, Says ITGRC.

November 7, 2020

Case Laws     GST     HC

Transitioinal credit - TRAN-1 form - As admittedly in this case the Respondents have found the Petitioner to be eligible for input credit amount in question, in our view the finding of the ITGRC would in the face of the admission by the Respondents to the amount of credit, would be a mere technicality which cannot come in the way of substantial justice - HC

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