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Benefit of transitional credit could not be taken away due to non-filing of form GST Tran-1 within due date: HC

September 7, 2019[2019] 109 taxmann.com 62 (Gujarat)
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GST : Where writ-applicant who was in business of import-export and distribution of branded housewares sought appropriate writ, order or direction to respondents for being permitted to file declaration in form GST TRAN-1 and GST TRAN-2 respectivity to enable writ-applicants to claim transitional credit of eligible duties in respect of inputs held in stock on appointed day in terms of section 140(3) of the Central Goods and Services Tax Act, 2017, read with Rule 117 of the Central Goods and Services Tax Rules, 2017, respondents were directed to permit writ-applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of eligible duties in respect of inputs held in stock on appointed day in terms of section 140(3) and it was further declared that due date contemplated under Rule 117 of CGST Rules for purposes of claiming transitional credit is procedural in nature and, thus, should not be construed as a mandatory provision

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