HC permits uploading of form TRAN-I to avail ITC on or before 30.06.2020

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 o

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