HC allows revision of claim of Transitional Credit (Form TRAN-1)

Adfert Technologies Pvt. Ltd. Vs Union of India & Ors. (Punjab & Haryana High Court) We find that on the introduction of GST regime, Government granted opportunity to registered persons to carry forward unutilized credit of duties/taxes paid under different erstwhile taxing statues. GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load simple forms electronically whereas there were a number of steps and columns in TRAN-1 forms thus possibility of mistake cannot be ruled out. Various reasons a...