Case Law Details
Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC)
The prayer made in the writ petition is inter alia seeking directions to the respondents to credit the ‘Input Tax Credit’, being the transitional credit, prescribed under Section 140 of the Central Goods and Service Tax Act, 2017, in the account of the petitioner under GST and to accept the TRAN-1s Return manually. It is the case of the petitioner that he had filed the TRAN-1s Return within time, but the same could not be processed and accepted due to technical error and due to the delay by respondents in resolving the technical issue.
Learned counsel for the respondents have not been able to seriously dispute the fact that the present case is covered by the judgment of this Court dated 04.11.2019 in the case of Adfert Technologies Pvt. Ltd. vs. Union of India and others.
It is further directed that the petitioners shall be permitted, in the alternative to claim or enter the unutilized credit in question in their GST-3B forms to be filed for the month of January, 2020 either electronically or manually.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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