Delayed GST Tran-1 & Tran-2 Filing Causes Double Taxation, Violates Article 19(1)(g) Right to Business Practice.

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....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....