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Eligibility to claim input credit under TRANS I

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — The petitioner alleged that the input credit under TRANS I and credit of input tax on the stock of goods could not be claimed on account of errors i.e. negligence on the part of the Accountant as well as alleged technical glitches. The representation/grievance redressal requests were made in the Portal contemporaneously. Writ petition disposed of with the observation that the respondent or its Nodal Officer as the case may be shall consider its grievances and pass appropriate orders in terms of the extent circular. — A.B. Print Pack Vs. Principal Chief Commissioner [2018] 3 TAXLOK.COM 082 (Del)