Transitional ITC Cannot Be Denied Due to Bona Fide TRAN Filing Error: Kerala HC

Pinnacle Motor Works Private Limited Vs Deputy Commissioner (Adjudication) (Kerala High Court)

The petitioner, a private limited company registered under the CGST/SGST Acts, challenged the denial of transitional input tax credit (ITC) under Section 140 of the CGST Act. Initially, on 27.12.2017, the petitioner filed TRAN-1 and TRAN-2 forms to carry forward credit from the Kerala Value Added Tax Act and the Central Sales Tax Act into the GST regime. In the original TRAN-1, the petitioner claimed ₹88,04,678.87, and in TRAN-2, ₹2,01,681.

Following a Supreme Court judgment pe

Please become a Premium member. If you are already a Premium member, login here to access the full content.