Benefits of transitional credit - delay in filing Form TRAN-1 - ...

July 5, 2022

Case Laws GST HC

Benefits of transitional credit - delay in filing Form TRAN-1 - There are no hesitation in reiterating that Rule 117 of the CGST Rule being directory in nature, the prescribed time limit for transitioning of credit would in no manner result in forfeiture of the rights of the writ applicants even though, when the credit is not availed within the period prescribed - application allowed. - HC

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Benefits of transitional credit - delay in filing Form TRAN-1 - ...

July 5, 2022

Case Laws GST HC

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Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

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