Case Law Details
Case Name : M/S Siddharth Enterprises Vs NODAL Officer (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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M/s. Siddharth Enterprises Vs NODAL Officer (Gujarat High Court)
Hon’ble High Court held that Transitional credit can’t be denied only because form Tran 1/ Tran 2 couldn’t not be filed. Requirement of filing of Trans 1 and Trans 2 returns is procedural in nature and not mandatory and therefore right of transitional credit can not be denied to those taxpayers who could not file such returns. Procedure provided can
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I was not able to understand the TRAN-1 Credit due to lack of sufficient knowledge of taxation. So, I depend upon a tax consultant. Recently it is come to my notice that sufficient amount of Credit lying in my last VAT return, however, my tax consultant not taken such credit in GST ledger till 31.12.2023. even after given the 2nd chance to file by GSTN. Therefore, my earnest request that, is there any provision/ court of law for taking such Credit in GST ledger. Please help !!
We have filed Tran-1 in time. we have mentioned balance Cenvat credit of Rs.11,40,000.00,by oversight we mentioned 0 in the coloumn of admissible ITC.we approached Local GST Office as GST Council ,still it is not rectified . please guide us.
For TRANS-1 filling, high court appeal is only way or filling widow will open to every one? Is there any dead line to court appeal in court? Before court appeal physical filling to GST department is must? Is there any dead line for physical filling?
TRANS1/2 window must open for all dealers. Not correct to laps dealer’s ITC laps by GST council due to non filling
For a short period, TRANS 1 filing window must be opened by GST dept , to enable traders who failed
or missed to file claim.