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Transitional Credit cannot be denied for Human Error in GST TRAN-1 Filing: Kerala HC
Case Law Details
- Case Name
- M. P. Rappai And Sons Vs Union of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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M. P. Rappai And Sons Vs Union of India (Kerala High Court)
The petitioner, a registered dealer under the Kerala Value Added Tax Act, had migrated to the Goods and Services Tax (GST) regime upon its introduction on 1 July 2017. The dispute arose regarding the denial of transitional Input Tax Credit (ITC) relating to the pre-GST period of April to June 2017. Under Section 140(1) of the Central Goods and Services Tax (CGST) Act, a registered person, other than one opting for composition scheme, is entitled to carry forward the eligible CENVAT credit to the electronic credit ledger. Initially, th...
