Form GST TRAN 1 filing relief Circular not relatable to gross delay in raising claim or omission to include correct details

Leena P. Nair Vs GST Council (Kerala High Court) The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail […]

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