QUESTION

Advert Technologies Pvt. Ltd. Vs Union of India & Ors. (Punjab & Haryana High Court) Appeal Number : CWP No. 30949 of 2018 Date of Judgment/Order : 04/11/2019 As per recent judgment whether Tran credit is available to all assesses.

ANSWER

As per the Judgment of the High court given in case of Advert Technologies Pvt. Ltd. Vs Union of India & Ors. Petitioners are permitted to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019.

Thus it will be available for all assesses to file TRAN-1 up to 30th Nov 2019 even if they have not filed TRAN-1 earlier and they don't have evidence to attempt to load TRAN-1 or if they have filed incorrect TRAN-1.