Whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in terms of Section 140(1) of the CGST Act by including it in GST TRAN-1.
Section 140 of the CGST Act — Transitional Credit –- The petitioner counsel submitted that the entire ITC of the tax deducted at source was denied. The main issue is whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in terms of Section 140(1) of the Act, 2017 by including it in GST TRAN-1. The respondent counsel prayed for and is allowed two weeks' time to seek instructions and file counter affidavit.
Held that:- The Hon’ble High Court listed the matter on 04.05.2021.
Whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in terms of Section 140(1) of the CGST Act by including it in GST TRAN-1.
Section 140 of the CGST Act — Transitional Credit –- The petitioner counsel submitted that the entire ITC of the tax deducted at source was denied. The main issue is whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in terms of Section 140(1) of the Act, 2017 by including it in GST TRAN-1. The respondent counsel prayed for and is allowed two weeks' time to seek instructions and file counter affidavit.
Held that:- The Hon’ble High Court listed the matter on 04.05.2021.