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Case Law Details

Case Name : Neptune Plastics Vs Union of India and others (Jammu & Kashmir HC)
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Neptune Plastics Vs Union of India and others (Jammu & Kashmir HC)

It is stated that because of the lack of awareness about the procedure to claim the benefit, the petitioner could not submit TRAN-1 within prescribed time but the respondents are denying the same to the petitioner though the petitioner had mentioned about the credit sought to be claimed, in GSTR-3B return submitted by the petitioner within the prescribed period. The respondents have neither disputed that the petitioner is not entitled to carry forward the

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