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Writ petitions are allowed directing the respondents to permit the petitioners to file / revise the TRAN-1 either electronically or manually on or before 31.12.2019.

Section 140 of the CGST Act, 2017—Transitional Credit The Petitioners are registered dealers under CGST Act, seeking directions for permitting them to file TRAN-1 either electronically or manually, extending the time limit to carry forward unutilized credit of duty to the common portal paid under the Finance Act, 1994/VAT Act, 2003.

Held that:-The Hon’ble High Court allowed the writ petition and directed the Respondent authority to permit the petitioner to file/revise the TRAN-1 either electronically or manually on or before 31.12.2019. — Asiad Paints Limited, Vertiv Energy Pvt. Ltd., M/S. Weiwo Communication Pvt. Ltd. And Ors. Vs. Union of India, Goods And Service Tax Network, The Commissioner of Commercial Taxes (GST) , The Assistant Commissioner of Commercial Taxes [2019] 18 TAXLOK.COM 088 (Karnataka)