The Hon’ble High Court of Bombay vide its order dated 27th June 2022 in the matter of Chep India Private Limited Vs. Union of India & Ors. in Writ Petition No. 1075 of 2021 directed the department/respondents to open the GST Portal so that the assessee/petitioner is able to file the revised Trans-1 or if it is not possible to reopen the portal then to allow the carry forward of the unutilized credit in GSTR 3B.
The Petitioner preferred the present Writ Petition seeking directions to the respondents to carry forward transitional credit of Rs. 84,53,085/- by allowing the petitioner to file declaration in GST TRAN – 1 electronically or manually or permit to take the credit through monthly return GSTR – 3B.
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