ITC cannot be denied for not having evidence of efforts made to submit GST TRAN-1

SRC Aviation (P) Ltd. Vs Union of India & Ors. (Delhi High Court)

it may be noted that as per Notification No. 49/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not ab

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