Madhya Pradesh High Court allows revision of TRAN-1 based on the precedence in the case of Adfert Technologies and Brand Equity Treaties

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Last updated: 11 September 2020
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The Madhya Pradesh High Court has permitted a company to revise its TRAN-1 form, allowing it to claim Input Tax Credit (ITC) under the GST regime. The court followed previous rulings from the Punjab and Haryana High Court in Adfert Technologies and the Delhi High Court in Brand Equities Treaties. The petitioner faced technical difficulties in uploading the form initially. The court has directed the petitioner to submit a fresh representation with relevant judgments to the Jurisdictional Commissioner, who must then decide the matter within four weeks.

Court :
Madhya Pradesh High Court

Brief :

Citation :
WP-12184-2020�

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