WRONG HEAD IN TRAN-1

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..... WRONG HEAD IN TRAN-1
Query (Issue) Started By: - NAMAN DOKANIA Dated:- 5-8-2021 Last Reply Date:- 8-8-2021 Goods and Services Tax - GST
Got 2 Replies
GST
An assessee has claimed TRAN-1 Cr .....

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..... edit in Wrong head. Instead of 140(5) they have put the same in 140(1). Department in disallowing the credit of the same. Please quote some case Law in assessee favour about this clerical human postin .....

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..... g error allowed by department. Reply By KASTURI SETHI: The Reply: SH.NAMAN DOKANIA JI, Here are two case laws in your favour. First is preferable. FIELD MOTOR PVT. LTD. Versus UNION OF INDIA 2019 .....

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..... (4) TMI 1245 - ORISSA HIGH COURT COMMR. OF GST & C. EX., CHENNAI Versus CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD. 2020 (10) TMI 463 - MADRAS HIGH COURT Reply By Ganeshan Kalyani: The Rep .....

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..... ly: The department is strict in allowing Trans 1 credit. So you have try hard to convince the authority. You have to emphasize that it was procedural error but the credit is correct as per transition .....

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..... al provision under GST.
Discussion Forum - Knowledge Sharing .....

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