Review application - Permission to carry forward of unutilized ...

GST

July 20, 2021

Review application - Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - the judgment passed in case of Adfert Technologies Pvt. Ltd. also related to the assessees, who could not file the prescribed statutory Form, i.e. TRAN-I within stipulated time for carrying forward their accumulated ITC, and hence the present application is an effort to re-agitate the entire issue, which is impermissible in review jurisdiction. - HC

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Review application - Permission to carry forward of unutilized ...

GST

July 20, 2021

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