Can TRAN-1 credit be upheld when the petitioner was unable to uphold the relevant Form in TRAN-1 under Section 140 of the CGST Act, 2017?
relevant Form in TRAN-1 Case Title Suriya Engineering Works vs The Office of Superintendent of Control GST and Central Exercise. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 271 HC Madras W.P(MD) No 7377 of 2020 Judgement Date 04-March-2022 Council for Petitioner R.Baskaran Council for Respondent S.Ragaventhre Section Section 140 of […]