Sotheby's Art  Service Pvt. Ltd. vs. UOI  & others 

Hon'ble Bombay HC held that the petitioner has attempted to file form GST TRAN-1 belatedly, but along with the applicable late fees in compliance with provision of CGST Act.​

Thus, the respondents were directed to consider the application filed by the petitioner for carry forward the accumulated CENVAT credit into GST regime.


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