Court Upholds Mandatory TRAN-1 Filing for Excise Credit, Dismisses Petition for Missing Deadline Under CGST Act 2017.
Case-Laws
GST
The High Court dismissed the writ petition. The petitioner, being a registered person not liable for registration before the appointed day of 01.07.2017, sought entitlement to transitional credit of excise duty through Credit Transfer Document by filing TRAN-3 without submitting TRAN-1 declaration within the stipulated time u/r 117 of the Central Goods and
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