BMW India Financial Services Pvt. Ltd. Vs Union of India
Date: August 18, 2021
Subject Matter
Digitalization is to convenience the tax payers and not to harass them; Transitional Credit allowed
Summary
Even though the petitioner is in receipt of an acknowledgment number and also an email confirming successful submission of the Form GST TRAN-1 electronically, the information furnished thereunder is not transitioned into online electronic credit ledg…
In this writ petition, the petitioner is challenging the action of the respondents, in non-transitioning the credit of value added tax paid into petitioner’s electronic credit ledger in Form GST PMT-2, on the basis of declaration in Form GST TRAN-1 filed on 27.12.2017 through GST Portal ; not allowing the petitioner to avail the credit of the amount in Form GSTR-3B; and utilize the same in d…