SC: Dismisses SLP challenging P&H HC-order permitting TRAN-1 filing/revising beyond stipulated date

SC dismisses SLP against order of P&H HC which held that carry forward of unutilized pre-GST credit, being a ‘vested right’ cannot be denied on the ground of time-limit; Earlier HC had allowed a batch of 102 writ petitions and directed Revenue to permit Petitioners to file or revise Form TRAN-01, either electronically or manually, on or before November 30, 2019; HC had observed that the unutilized credit arising on account of duty/tax paid under erstwhile re...