Case Law Details
Case Name : Sunny Motors Vs CBIC (Orissa High Court)
Related Assessment Year :
Courts :
All High Courts Orissa High Court
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Sunny Motors Vs CBIC (Orissa High Court)
Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021.
Current petition has been filed to direct the Department to accept the Goods and Services Tax (GST) TRAN-1 form under Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by M/s. Sunny Motors (the Petitioner).
The Petitioner was unable to upload the GST TRAN-1 Form because of some “unavoidable and unforeseen circumstances” within the stipul...
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Author Bio
Amensty ke tehat jo return file hua hia kya party ko itc milege