Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]

The Kerala High Court has allowed the petitioner to upload the Form GST TRAN-1 despite having attempted to do so on 27.12.2017. The Petitioner, who was registered under the erstwhile tax regime was eligible to avail certain transitional credit under section 140 of the CGST/ KSGST Act. Owing to a systemic failure, the Petitioner was […]

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