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Petitioner can claim benefit of unutilized credit in GSTR-3B.

Input Tax Credit — Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Writ petition allowed in terms of the CWP No.30949 of 2018 decided on 04.11.2019 with permission/ modification to file the Statutory Form TRAN-I by 31.12.2019. — Disposafe Health And Life Care Limited Vs. Union of India And Others [2019] 19 TAXLOK.COM 050 (P&H)