R. R. Distributors Pvt. Ltd Vs Commissioner, Central Tax, Delhi(North)
Date: May 27, 2021
Subject Matter
Non-filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC
Summary
1. In our view, the non-filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC, if he is otherwise eligible. This Court has observed in numerous decisions that the GST…
1. Exemption allowed, subject to just exceptions. 2. The application is disposed of. W.P.(C) 4143/2020 3. The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, considering that the issue involved in the present petition is slightly different as comp…