Smartuff Glass Ltd. Vs Union of India
Date: July 24, 2018
Subject Matter
HC directs Assessee to apply to Nodal Officer where he failed to upload Form GST TRAN-1 due to technical glitches
Summary
The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 withi…
The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader, besides perusin…