Allow ITC if non-filing of TRAN-1 was for reasons not attributable to petitioner

Naga Distributors Vs. UOI & Ors. (Kerala High Court)

High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Servic

Please become a Premium member. If you are already a Premium member, login here to access the full content.