Precision Gasification Services Pvt. Ltd Vs Union Of India
Date: March 18, 2021
Subject Matter
Authorities to accept rectified Form GST TRAN-1 electronically or accept the manually filed form GST TRAN-1 with necessary corrections
Summary
1. The writ applicants are engaged in the business of fabrication. The writ applicants had unutilized input tax credit of Rs.12,30,843/-under the Central Excise Act, 1944 and Rs.20,01,640/- under the Finance Act, 1994 which was carried forward in the…
1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:- “(A) This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith grant transitional credit under Section 140(1) of the CGST Act…