https://www.taxtmi.com/highlights?id=49182 Delay in Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - The liability to pay GST on sale of stock carried forward from the previous tax regime without corresponding input tax credit would lead to double taxation on the same subject matter and, therefore, it is arbitrary and irrational. - Such action violates the mandate of Article 19(1)(g) of the Constitution of India - HC en-us Sat, 07 Sep 2019 12:06:18 +0530 Sat, 07 Sep 2019 12:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49182 Delay in Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - The liability to pay GST on sale of stock carried forward from the previous tax regime without corresponding input tax credit would lead to double taxation on the same subject matter and, therefore, it is arbitrary and irrational. - Such action violates the mandate of Article 19(1)(g) of the Constitution of India - HC Highlights GST Sat, 07 Sep 2019 12:06:18 +0530 https://www.taxtmi.com/highlights?id=49182