Consider Transitional Credit claim in Form GST Tran-1 afresh as per SOP: HC

Elements Homestead Products Pvt. Ltd. Vs Union of India (Kerala High Court)

High Court gave direction to the respondent to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1 afresh in the light of Standard Operating Procedure, after hearing the petitioner and pass orders thereafter within a period of three months from the date of receipt of a copy of this judgment.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The petitioner has approached this Court aggrieved by Ext.P14 communication issued to him by the respondent, by which the respondents refused to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1.

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