The respondents-assessees were permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Section 140 of the CGST Act, 2017—Transitional Credit – The department filed writ appeals against the common order dated 10.03.2021 passed by the learned Single Judge in W.P.No.4241/2021 and other connected matters. The matter was adjudicated by a Division Bench of this Court in WA No.18/2020 and it was decided on 23/2/2021 that the relief granted by the learned single Judge to the respondent-assessee in that case is similar to the one granted to the assessees in the said cases also.
Held that:- The Hon’ble High Court directed that the present writ appeals also stand dismissed and the order passed in WA No.18/2020 and other connected matters shall be applicable mutatis mutandis in the present cases also.
The respondents-assessees were permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Section 140 of the CGST Act, 2017—Transitional Credit – The department filed writ appeals against the common order dated 10.03.2021 passed by the learned Single Judge in W.P.No.4241/2021 and other connected matters. The matter was adjudicated by a Division Bench of this Court in WA No.18/2020 and it was decided on 23/2/2021 that the relief granted by the learned single Judge to the respondent-assessee in that case is similar to the one granted to the assessees in the said cases also.
Held that:- The Hon’ble High Court directed that the present writ appeals also stand dismissed and the order passed in WA No.18/2020 and other connected matters shall be applicable mutatis mutandis in the present cases also.