Commissioner, Central Tax, Howrah Vs Das Auto Centre
Date: December 14, 2021
Court: High Court
Bench: Calcutta
Type: Appeal
Judge(s)/Member(s): T.S. Sivagnanam, Hiranmay Bhattacharyya
Subject Matter
Transitional Credit can be taken through GSTR-3B
Summary
The miscellaneous appeals and the connected applications are dismissed and the order and directions issued by the learned Single Judge is slightly modified by granting liberty to the writ petitioner/assessee to file individual tax credit in GSTR-3B F…
These appeals by the Central Government are directed against a common order passed by the learned Single Judge in a bunch of writ petitions filed by the respondents praying for allowing them to file/upload GST TRAN-1 or to permit them to file revised TRAN-1 form. The learned Single Judge by the impugned order directed the GSTN Authorities, who manage to open the portal for the writ petitioners til…