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Case Law Details

Case Name : Union of India Vs AT And S India Pvt. Ltd (Karnataka High Court)
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Union of India Vs AT And S India Pvt. Ltd (Karnataka High Court) The facts of the case reveal that respondent No.1 before this Court has challenged the order dated 31.01.2020 issued by the Principal Commissioner of Central GST and Central Excise whereby the request of the petitioner for availing TRAN-1 credit has been rejected as not covered under the extant provisions of law to allow TRAN-1 credit again as per GST Council Secretariat’s letter dated 12.12.2019 and to direct respondents-4 and 5 to permit him to file revised Form GST TRAN-1 manually or otherwise to carry forward credit of Rs.1...
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