GST TRAN-1: Delhi High Court Judgment is Nullified by Finance Act, 2020

GST TRAN -1  is filed by those taxpayers who are eligible to claim the credit on the tax already paid in the pre-GST regime as per section 140 of the CGST Act, 2017 read with Rule 117 [CHAPTER – XIV- TRANSITIONAL PROVIISONS] of the  CGST Rules , 2017. The credit can be by way of  VAT /Service Tax/Excise Duty. In order to claim the complete amount as a credit, TRAN-1 is to be filed a…