GST TRAN-1 Rejection Cannot Be Challenged After Two-Year Delay: Kerala HC

Dhanyamol V Vs State Tax Officer (Kerala High Court) The writ petition before the Kerala High Court concerned a challenge to an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, demanding tax following rejection of the petitioner’s Form GST TRAN-1. The petitioner, a registered dealer under the CGST and KGST Acts, had filed Form GST TRAN-1 seeking transitional input tax credit of excise duty on closing stock held as on 30.06.2017. The application was rejected, and based on such rejection, an order dated 28.12.2023 (Ext.P4) was passed under Section 73 demanding the...