Transitional GST Credit Allowed Despite Initial Tran-3 Form Filing Issues Under Excise Act Provisions
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held
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