Shree Motors Vs Union of India
Date: March 18, 2020
Subject Matter
Transitional ITC cannot be not allowed when no attempt was made to file GST TRAN-1
Summary
It has been found by the respondents as a fact that there was no evidences of error or submission/filing of Form GST Tran-1 by the petitioners, the petitioners apparently are bound by the said outcome and, as such, are not entitled to any relief. Fur…
These writ petitions have been filed by the petitioners aggrieved by non filing of Form GST Tran-1 at common portal allegedly because of various system error/technical glitches at the portal throughout the period during which the Form was available, which resulted in denial of transactional credit of central excise paid on goods amounting to Rs. 23,27,063/- in S.B.C.W.P. No. 440/2020 and Rs. 85,41…