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Relief of Transitional Credit allowed on ground of technical glitch in GSTN

In M/s BMW India Financial Services Pvt. Ltd. v. The Union of India and Ors [Writ Petition No.9166 of 2020 dated August 18, 2021], M/s BMW India Financial Services Pvt. Ltd. (“the Petitioner”) has challenged the action of the Revenue for not transitioning the credit of Value Added Tax (“VAT”) into the Petitioner’s Electronic Credit Ledger in Form GST PMT-2 and not allowing availment of credit in Form GST-3B under Central Goods and Services Tax Act, 2017 (“the CGST Act”).



VAT news
VAT news