HC Issues Notice to Revenue Over Lack of GST Portal Option for Appeal on Transitional Credit Rejection

Anil Kumar Singh Vs Union of India and 5 others (Allahabad High Court) Summary: In Anil Kumar Singh v. Union of India [Writ Tax No. 1901 of 2024], the Allahabad High Court addressed a procedural gap in the GST system, issuing a notice to the Revenue Department. The petitioner’s Form GST TRAN-1, claiming transitional credit of INR 30,20,268.52, was rejected due to a clerical error in filing the credit under the wrong column. Following the rejection, the petitioner attempted to appeal but faced a hurdle as the GST portal lacked an option for filing appeals related to Form TRAN-1. Manual appeal...