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HC permits uploading of form TRAN-I to avail ITC on or before 30.06.2020
Case Law Details
- Case Name
- Haryana Mill Store Vs Union of India and others (Punjab and Haryana HC)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Haryana Mill Store Vs Union of India and others (Punjab and Haryana HC)
The issue under consideration is to seeking permission to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I.
High Court states that, the Petitioner has challenged vires of Rule 117 (1A) of Rules, however HC do not think it appropriate to declare it invalid as they are of the considered opinion that Petitioner is entitled to carry forward Cenvat Credit accrued under Central ...
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