9911796707
TMI Blog2020 (1) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... y generated statutory Form TRAN-I which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. HELD THAT:- The issue raised in the present petition is squarely covered by the judgment in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT ], therefore, the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, the petitioner was registered under the provisions of Finance Act,1994. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to the electronically generated statutory Form TRAN-I which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said CWP No.30949 of 2018 decided on 04.11.2019 with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020. It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
