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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Transition of available Input Tax Credit - revision of Form GST ...


Court Allows Revision of GST TRAN-1 Form Due to Tax Department's Inaction and Technical Issues; Deadline Set for June 30, 2020.

June 17, 2020

Case Laws     GST     HC

Transition of available Input Tax Credit - revision of Form GST TRAN-1 - The case before us is one where there is a complete lack of understanding and fairness on the part of the Tax Department. The fact that Respondents have done nothing to solve the problem faced by the Petitioner, fueled with the adamant stand before us, contributes to skepticism of GST technical infrastructure, which we feel should and can be easily avoided - Petitioner is permitted to revise TRAN-1 Form on or before 30.06.2020.

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