Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1
Last updated: 30 September 2021
Court :
Orissa High Court
Brief :
In M/s. Sunny Motors v. Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Govt. of India and Others [W.P.(C) No.9348 of 2020 dated September 16, 2021], the current petition has been filed to direct the Department to accept the Goods and Services Tax ("GST") TRAN-1 form under Rule 117 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") and allow the Input Tax Credit ("ITC") claimed by M/s. Sunny Motors ("the Petitioner").
Citation :
W.P.(C) No.9348 of 2020 dated September 16, 2021
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 186
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
