Post substantial compliance denial of benefit of ITC on technicality is unsustainable in law

Commissioner of GST Vs Bharat Electronics Limited (Madras High Court)

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

1. The petitioner/respondent herein aggrieved by the action of the Revenue / appellant herein in not permitting them to revise the Form TRAN-1 resulting in deprivation of the Please become a Premium member. If you are already a Premium member, login here to access the full content.