Indusind Media Communications Ltd. v. Union of India
Date: October 11, 2018
Subject Matter
Nodal appointed by the Central Government to look into the grievances of the petitioners wrt the inability to transition ITC
Summary
The assessee had failed to upload Form GST TRAN-1 due to technical glitches and, therefore, due credit of the input tax credit which was lying in its credit under the earlier tax regime was not reflected in the Data Base of the Government. The …
1. The grievance raised by the petitioners-company in the present case is that certain practical and technical difficulties had arisen to the petitioner-assessee and others when the change of Tax Regime from VAT/Service Tax Regime to GST Regime took place in India w.e.f. 01.07.2017. 2. The online uploading of the Forms and Declaration like TRANS-1 etc., became difficult due to technical glitches a…