Sotheby's Art Service Pvt. Ltd. vs. UOI & others

Hon'ble Bombay HC held that the petitioner has attempted to file form GST TRAN-1 belatedly, but along with the applicable late fees in compliance with provision of CGST Act.​

Thus, the respondents were directed to consider the application filed by the petitioner for carry forward the accumulated CENVAT credit into GST regime.