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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Transfer of credit by permitting the petitioner to resubmit form ...

Case Laws     GST

November 20, 2021

Transfer of credit by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually - stock valuation - Section 140 (3) of the CGST Act read with Rules framed - On the same day on 14.06.2018 itself the petitioner raised an objection to the Department regarding non-reflection of input tax credit for the month of July, 2017. - The petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted - HC

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