Madras HC directs GST authority to allow filing of revised form TRAN-1 by opening GST Portal as benefit of ITC can’t be frustrated on ground of technicalities
Last updated: 28 November 2021
Court :
Madras High Court
Brief :
In Commissioner of GST and Central Excise and Ors. v. M/s. Bharat Electronics Ltd. [W.A.No.2203 of 2021 dated November 18, 2021] Hon'ble Madras High Court held that if there is substantial compliance, denial of benefit of Input Tax Credit ("ITC") which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities.
Citation :
W.A.No.2203 of 2021 dated November 18, 2021
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Bimal Jain
Published in GST
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