Case LawW.P.(MD)No.18532 of 2018
Tara Exports Vs The Union of India
- Court:
- High Court
- Bench:
- Madras
- Date:
- September 10, 2018
- Type:
- Writ Petition
Subject
Transitional GST Input Credit cannot be denied on Procedural Grounds
Transition
Summary
This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and instate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow…
Judgement
This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and instate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of Rs. 50,50,050/- to the petitioner towards the stock held as on 30.06.2017 in respect of liability of GST received by the petitione…