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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Grant of transitional credit u/s 140(1) - The respondents failed ...

Case Laws     GST

March 26, 2021

Grant of transitional credit u/s 140(1) - The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technical glitches/error on the portal - there are no fault on the part of the writ applicant while claiming the CENVAT credit. - Directions issued - HC

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