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Case Law Details

Case Name : Nodal Officer, Jt. Commissioner Vs Das Auto Centre (Calcutta High Court)
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Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court)

Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could not be uploaded in time for claiming of the transitional credit on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on accou

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