Case Law Details
Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court)
The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings. It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit.
FULL TEXT OF THE INTERIM HIGH COURT ORDER / JUDGMENT
We have heard counsel for the parties.
In the previous order, this court had noticed the petitioners’ basic grievance with respect to its credits not being reflected in its electronic credit ledger account – (A) : in regard to transitional credit (i.e. transactions prior to 30.06.2017) which in turn affected the credit for the later period, (B): post 01.07.2017 credit.
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