Calcutta HC allows transitional credit through monthly return Form GSTR-3B

Haldia Petrochemicals Ltd. & Anr. Vs Commissioner of State Taxes & Ors.  (Calcutta High Court) The Hon’ble Calcutta High Court in the case of Haldia Petrochemicals Ltd. & Anr. Vs. Commissioner of State Taxes &Ors., (WPA No. 12239 OF 2019 etc), vide its judgment dated July 1st, 2022, allowed relief of transitional credit in a bunch of petitions wherein the assessee could not upload Form TRAN-1 in time or in appropriate form on account of technical glitch or on account of not being felt sensitized with the system or on account of other connectivity issues or when the assesses/...