GST Authorities Lacked Jurisdiction Over TRAN-1 Transitional Credit Claims

Kunjal Synergies Private Limited & Anr Vs Assistant Commissioner of CGST & CX (Calcutta High Court) The Calcutta High Court addressed an appeal against a single-judge order that directed the appellants, Kunjal Synergies Private Limited, to respond to a show-cause notice issued by the Assistant Commissioner of CGST & CX. This notice pertained to alleged irregularities in the transitional credit of Central Goods and Services Tax (CGST) availed through Form TRAN-1. The appellants contested the jurisdiction of the authority to issue this notice under Section 73 of the CGST Act, particu...