Carlstahl Craftsman Enterprises Private Limited Vs Union Of India
Date: April 23, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): ANITA SUMANTH
Subject Matter
Transitional credit: Rigid view should not be taken in procedural matters
Summary
The argument put forth by the learned Standing Counsel for the Revenue is that there had been several opportunities for rectification of the mistake as time had been extended til 03.20201. However, this was not done. Hence, there was no justification…
1. Heard Mr.Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax reg…