Unichem Laboratories Limited Vs Union Of India
Date: August 23, 2022
Subject Matter
Petitioners allowed to file revised GST TRAN-1 form for transition of ISD credit
Summary
(a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms o…
1. The present batch of Petitions have been filed in relation to the procedural difficulties / objections raised with regard to distribution and/or utilisation and/or eligibility of Input Service Distributor (ISD) credit of Service Tax/excise duty under Section 140 of the CGST Act 2017. 2. The common objection of Respondent in this batch of Petitions is that ISD Credit cannot be transitioned direc…