HIGH COURT ORDERS OPENING OF TRAN-1 PORTAL BY JUNE 19, 2020 Vide its order dated May 05, 2020, in the case of M/s Brand Equity Treaties Limited, Hon'ble Delhi HC held that time limit provided in Rule 117 is directory, and not mandatory. It was…
Facts: In transition phase, several issues cropped up which had a significant impact on tax paid, the output liability, and the ITC of the Petitioner and led to occurrence of several inadvertent errors. To illustrate a few, invoices were accidently missed while filing Form GSTR-3B;…
Cases: Hon'able Delhi High Court in a Landmark Judgement has responded to four (4) Writ petition of similar facts as mentioned Below BRAND EQUITY TREATIES LIMITED versus THE UNION OF INDIA & ORS. W.P.(C) 11040/2018) and C.M. No. 42982/2018 MICROMAX INFORMATICS LTD. versus UNION OF…