Case Law Details
Case Name : M/s. Kongovi Private Limited Vs. Union of India (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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M/s. Kongovi Private Limited Vs. Union of India (Karnataka High Court)
The petitioner was aggrieved by the action of the Revenue in not permitting it to correct an error which occurred when filing Form GST TRAN-1, due to which the eligible credit under the earlier indirect tax law could not be transferred to the electronic credit ledger of the petitioner under the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Unfortunately, TRAN-1 does not have provisions to allow entries in this case……nor does the rules provide for this peculiar situation……taxpayer should have taken credit in the return during the last regime itself….
2017-18 transporting charge & un reg.purchase revised charge has not filed, that amount has been filed march 2019. or other vise that amount has been included what methed please clear me