HC allows filing of TRAN-1 to appellant to allow him avail un-utilized ITC

Hans Raj Sons Vs Union of India and others (Punjab and Haryana High Court) The petitioner, a proprietorship concern, is a Works Contractor. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, 2017 it was registered under the provisions of Punjab VAT Act, 2005. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short ‘ITC’) as per the accounts books to the electronically generated statutory Form “TRAN-I”, which was the requirement under the GST regime for availing...