BMW India Financial Services Pvt. Ltd Vs Union Of India
Date: October 29, 2020
Subject Matter
Transitioning of credit cannot be denied merely on the basis that there were no technical glitches on the GSTN side
Summary
Petitioner is aggrieved by denial of transitioning the credit of Rs.17,07,673/- after the submission of declaration in Form GST TRAN-1 on 27th December, 2017 in time on Goods and Services Tax Network (“GSTN”) viz. Respondent No.4 and admi…
Heard. On the request of the learned Counsel for the parties, the matter is being taken up for final hearing. 2. Petitioner is aggrieved by denial of transitioning the credit of Rs.17,07,673/- after the submission of declaration in Form GST TRAN-1 on 27th December, 2017 in time on Goods and Services Tax Network (“GSTN”) viz. Respondent No.4 and admitted successful filing of the same by…