Permits filing or revising TRAN-01 by Nov 30; Pre-GST un-utilized credit a ‘vested right’

Punjab and Haryana HC allows a batch of 102 writ petitions, directs Revenue to permit Petitioners to file or revise Form TRAN-01, either electronically or manually, on or before November 30, 2019; Holds that unutilized credit arising on account of duty/tax paid under erstwhile regime cannot be taken away on procedural or technical grounds; Notes that Petitioners have sought direction to Revenue under Article 226 of the Constitution of India, to permit carry forward ...