Allow petitioner to claim ITC in TRAN-I or in GSTR-3B Form: HC

M/s Abhi Mobile House Vs Union of India and others (Punjab and Haryana High Court) The petitioner, a proprietorship concern, is a dealer in the business of sale and purchase of Mobile Phones. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, it was registered under the provisions of Punjab VAT Act as well as under the Central Sales Tax Act, 1956. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short ‘ITC’) as per the accounts books to the electronically generate...