The Himachal Pradesh High Court has held that Substantive Input Tax credits cannot be denied on procedural grounds and the court directs to allow the petitioner to file TRAN-1 electronically or manually. The division bench comprising of Justice Tarlok Singh Chauhan and Justice Chander Bhusan Barowalia on a writ petition filed by M/s Jay Bee […]
The post Input Tax Credits can’t be denied on Procedural Grounds: Himachal Pradesh HC directs Govt to allow Filing of TRAN-1 [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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