The respondents are directed to permit the petitioner to file/revise TRAN-1 either electronically or manually.
Section 140 of the CGST Act, 2017— Transitional Credit - The court observed that the subject matter of this Petition is substantially similar to the one treated by a Division Bench of this Court between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, decided on 1.4.2021.
Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually within a period of thirty days.
The respondents are directed to permit the petitioner to file/revise TRAN-1 either electronically or manually.
Section 140 of the CGST Act, 2017— Transitional Credit - The court observed that the subject matter of this Petition is substantially similar to the one treated by a Division Bench of this Court between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, decided on 1.4.2021.
Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually within a period of thirty days.