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G.S.TRecent Case Laws

GST entry error in GST TRAN -1 deprieved company from claiming credit of approx Rs. 9.75 crs, the petitioner seeks direction to correct the bonafide error – HC Karnataka

by Team Taxcharcha0906

The petitoner company, Pragati Automation Pvt Ltd., appears before the Karnataka High Court seeking direction to permit them to correct the errors which was crept in while filing the GST TRAN – 1 form because of which the petitioner company is deprevied of the transitional credit of an amount of Rs. 9,74,57,802/- in their electronic credit ledger.

The High Court in this regard stated that, “the Nodal Officer appointed under the CGST and the SGST  Acts is obligated to consider the compliant of the petitioner and take the decision in this matter….. However, the same has not been done, it is imperative for this Court to Direct the Nodal Officer to consider the complaint/representation made by the petitioner and take decision in accordance with law in an expedite manner”. 

To download complete order, Pragati Automation Pvt Ltd. WP3159-19 of 31-01-2019

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