Case Law Details
Case Name : Brand Equity Treaties Limited Vs Union Of India (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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Brand Equity Treaties Limited Vs Union of India (Delhi High Court)
Hon’ble Delhi High Court has held that period of 90 days for claiming input tax credit in TRAN-1 is directory and therefore, period of limitation of 3 years under the Limitation Act would apply. ️The Court has directed the Department to allow all assessees to claim input tax credit in TRAN-1 by 30.6.2020. The direction would apply to all those who could not file TRAN-1 and claim input tax credit. ️The court has further directed that it should be advertised that all taxpayers who have not filed TRAN 1 can do so by 30.6...
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Please advise the procedure to file form GST Trans-1 as per said judgement