Further time limit of 30 days has been granted to respondents-assessees to submit TRAN-1 form.
Section 140 of the CGST Act, 2017— Transitional Credit - The appellant department informed this Court that a Co-ordinate Bench of this Court, by its judgment dated 23.02.2021 passed in W.A. No.18/2020 and connected matters, has already decided the similar controversy involved in the present appeal. Time was also granted to the assesses in the aforesaid cases upto 31.3.2021 to submit TRAN-1 form. The court observed that in the light of the aforesaid judgment, no further orders are required to be passed in the present appeal.
Held that:- The Hon’ble High Court granted additional 30 days time to respondent to submit TRAN-1 returns.
Further time limit of 30 days has been granted to respondents-assessees to submit TRAN-1 form.
Section 140 of the CGST Act, 2017— Transitional Credit - The appellant department informed this Court that a Co-ordinate Bench of this Court, by its judgment dated 23.02.2021 passed in W.A. No.18/2020 and connected matters, has already decided the similar controversy involved in the present appeal. Time was also granted to the assesses in the aforesaid cases upto 31.3.2021 to submit TRAN-1 form. The court observed that in the light of the aforesaid judgment, no further orders are required to be passed in the present appeal.
Held that:- The Hon’ble High Court granted additional 30 days time to respondent to submit TRAN-1 returns.