Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Petitioners may file their TRAN-1 Forms either electronically or manually on or before 31.12.2019.

Transitional Credit — Since it is not in dispute that the petitioners did attempt to upload the necessary details in the system maintained by the respondents, and they did attempt to log into the system, the mere fact that the petitioners cannot establish that the inability to upload the required details was on account of a system error that was occasioned by the respondents, cannot be a reason for denying them the substantive benefit of carrying forward the credit earned by them under the erstwhile regime. — Leo Distributors Vs. The Commissioner of State GST, Goods And Services Tax Network Pvt. Ltd., Goods And Service Tax Council, The Nodal Officer, State GST Department, The Asst. Commissioner/Nodal Officer, Central GST And Central Excise, Thrissur Division, The Deputy Commissioner (Tech) [2019] 19 TAXLOK.COM 030 (Kerala)