Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors
Date: August 20, 2019
Subject Matter
GST Commissioner to reflect Transitional ITC claim of Petitioner in electronic credit ledger
Summary
The Petitioner states that it uploaded its claim for ITC on account of unsold stock as on 30th June 2017 in Form TRAN 1 on 10th October, 2017. Consequently the Petitioner adjusted the tax credit against its output tax liability in Form GSTR-3B for th…
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT CM APPL. 37004/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8971/2019 & CM APPL. 37005/2019(direction) 2. Notice. Respective counsel for the Respondents as noted above accepts notice. 3. This is one other case, where on account of technical glitches, a registered dealer is unable to claim input tax credit (ITC) wh…