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

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Bimal Jain
Published in GST
Views : 186

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