Court Criticizes Revenue Authorities for Unnecessary Technical Objections in Form Trans 1 Credit Claim Case.

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....Filing of Form Trans 1 in order to avail the unutilized credit - transitional credit - The order of the learned Single Judge was a straight, correct and innocuous order. Instead of complying with the same, the Department is seeking to raise all kinds of technical and hyper technical pleas before us in the present intra-court appeal. We strongly deprecate such practices of the Revenue Authorities in wasting the time of the court as well as wasting the resources of the State in filing such frivolous litigation. - HC....