The petitioner is entitled to avail the extended period for filing/revising of TRAN-01.
Transitional credit— In the instant case, the petitioner has challenged the communication issued by the respondent whereby the request of the petitioner for availing transitional credit available to it on the stock of goods held on 30.6.2017 has been rejected on the ground that the tax payer had no technical glitches in filing TRAN-1 as per the system logs.
Held that— This Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Act, 2017 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-01.
The petitioner is entitled to avail the extended period for filing/revising of TRAN-01.
Transitional credit— In the instant case, the petitioner has challenged the communication issued by the respondent whereby the request of the petitioner for availing transitional credit available to it on the stock of goods held on 30.6.2017 has been rejected on the ground that the tax payer had no technical glitches in filing TRAN-1 as per the system logs.
Held that— This Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Act, 2017 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-01.