Case Law Details
Case Name : Naga Distributors vs Union of India (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Naga Distributors vs Union of India (Kerala High Court)
The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he f
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