GST Tran-1 directory not mandatory, Centre-State seeks time to counter: Calcutta HC

M/s. Rudra Autoparts Distributor Vs. Union of India (Calcutta High Court)

Petitioner Rudra Autoparts Distributor filed writ petition praying to allow filing of form GST Tran 1 to enable it to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of  Section 140(3) of the Central Goods and Servi

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