SC dismisses SLP against HC order in Adfert case allowing to file/ revise TRAN-1
Last updated: 06 March 2020
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon'ble HC, Punjab and Haryana allowing the Respondent to carry forward unutilized pre-GST credit, noting that being a vested right it cannot be denied on the ground of time limit. Further the HC also directed the Petitioners to permit the Respondents to file or revise where already filed incorrect TRAN-1 either electronically or manually.
Citation :
Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020]
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Bimal Jain
Published in Income Tax
Views : 620
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