Benefits of transitional credit - delay in filing Form TRAN-1 - ...

Court Confirms Rule 117 CGST: Time Limit for Transitioning Credit is Directory, Not Mandatory; Rights Not Forfeited for Delays.

July 5, 2022

Case Laws GST HC

Benefits of transitional credit - delay in filing Form TRAN-1 - There are no hesitation in reiterating that Rule 117 of the CGST Rule being directory in nature, the prescribed time limit for transitioning of credit would in no manner result in forfeiture of the rights of the writ applicants even though, when the credit is not availed within the period prescribed - application allowed. - HC

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Benefits of transitional credit - delay in filing Form TRAN-1 - ...

Court Confirms Rule 117 CGST: Time Limit for Transitioning Credit is Directory, Not Mandatory; Rights Not Forfeited for Delays.

July 5, 2022

Case Laws GST HC

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