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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Carry forward of transitional credit - vires of Rule 117 of the ...

GST

November 24, 2020

Carry forward of transitional credit - vires of Rule 117 of the CGST Rules, 2017 - no evidence of error of submission/filing of TRAN-1 by the petitioner - There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period - Petition dismissed - HC

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