Indusind Media Communications Ltd. Vs Union Of India
Date: October 19, 2018
Court: High Court
Bench: Bombay
Type: Writ Petition
Subject Matter
Allow manual filing of revised TRAN-1, ITC-01 & GSTR-3B
Summary
The Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the availment of in…
1. Rule. 2. On 10th August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1…