Latest GST Judgments

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

The petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under section 140(1) of the Act, 2017

Transitional Credit — According to the petitioner, the petitioner tried to upload form GST TRAN-1 to claim credit amounting to Rs. 9,06,154/- and Rs. 38,83,511/- for its Vatva Unit towards excise duty paid and Rs. 13,53,244/- towards service tax credit. However, due to technical glitches in the GST portal, the petitioner could not file/upload the form GST TRAN-1. Held that—respondent No. 4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN-1 within a period of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN-1 on or before 31st March 2020.

Rohan Dyes & Intermediates Ltd. Vs. Union of India [2020] 22 TAXLOK.COM 071 (Gujarat)