Case LawSpecial Civil Application No. 19951 of 2018
Jakap Metind Pvt Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- October 4, 2019
- Type:
- Special Civil Application
- Members:
- Sangeetha Vishen, Harsha Devani
Subject
Elapse of time limit for filing revised FORM GST TRAN-1 is no bar for claiming transitional credit
Transition
Summary
In this case, it is not as if the petitioner has not filed FORM GST TRAN-1 within the time provided by the respondents under the rules. The petitioner had filed the form, but on account of not properly understanding the nature of the columns provided…
Judgement
1.Rule. Mr. Nirzar Desai, learned senior standing counsel waives service of notice of rule on behalf of the respondent No.7 and Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of respondent No.2. 2.Having regard to the controversy involved in the present case and the fact that the court has heard the learned counsel for the respective parties at…