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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Rectification on GSTR Tran-1 whereby transitional credit was ...

September 2, 2023

Case Laws     GST     HC

Rectification on GSTR Tran-1 whereby transitional credit was wrongly claimed - Input Tax Credit lying unutilized - The Court is inclined to quash the impugned order and remits the case back to the respondents to re-examine the records of the petitioner afresh from the last VAT return for the month of June 2017 under the TNVAT Act, 2006 - HC

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