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Petitioner's grievance is that the credit it claimed in TRAN-I Form, uploaded on 27.12.2017, pursuant to the mandate of the law did not result in reflection of appropriate credits available to it but rather that the electronic ledger reflected no figure at all, as credit available to it.

Shanti Prime Publication Pvt. Ltd.
Section 140 of CGST Act, 2017—Input Tax Credit —In the instant case, petitioner’s grievance is that the credit it claimed in TRAN-I Form, uploaded on 27.12.2017, pursuant to the mandate of the law did not result in reflection of appropriate credits available to it but rather that the electronic ledger reflected no figure at all, as credit available to it.Held that— the Court is of the opinion that the respondents should disclose as to what was actually filled in the TRAN-I Form [whether for the first time or the second time when it was uploaded], by the petitioner in this case and the basis of its assertion that no credit was available to it, having regard to the fact that the petitioner claims credit on the basis of real transactions in real goods.Bhargava Motors Vs. Union of India And Ors. [2019] 8 TAXLOK.COM 012 (Delhi)