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Allow Tran-1 filing if failure of Appellant was due to technical glitches on common portal
Case Law Details
- Case Name
- Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court)
Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of ‘eligible duties’ of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to sub-section (8) of Section 140 postulates that such credit will be admissible subject to a condition that the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day. Rule ...
