Transitional ITC Credit on stock claimable within three years: HC

Subhas & Company Vs Commissioner of CGST (Calcutta High Court)

The issue under consideration is whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date?

In present case, in order to comply with the GST regime the petitioner, duly filled up an SGST TRAN-I within time and mentioned all the details required to be filled

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