Punjab and Haryana High Court Directs GST Department to Re-Open Facility to File or Revise Tran-1 - 06.11.2019

Punjab and Haryana High Court has directed Goods and Services Department to file or revise Tran-1 either electronically or manually. The Court also ruled that, “the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision”.

Tags : Punjab and Haryana High Court GST

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