Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)

Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)Case-LawsGSTHC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN port

Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
Case-Laws
GST
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =