Case Law Details
Case Name : Brand Equity Treaties Limited Vs Union Of India (Delhi High Court)
Appeal Number : W.P.(C) 11040/2018 and C.M. No. 42982/2018
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
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 shoul Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Please advise the procedure to file form GST Trans-1 as per said judgement