Transitional Credit

Transitional Credit allowed on ground of technical glitch in GSTN

Goods and Services Tax - Activities of GST are technology driven where the taxpayer has to go through various instructions to migrate, especially in the initial stage. Therefore, it becomes improbable to expect the transition to be smooth as claimed by the Revenue....

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Transfer of unutilized ITC in GST cannot be denied on account of technical glitches

Goods and Services Tax - Unutilised ITC is an asset and a statutory right in the hands of the dealer that cannot be defeated by any procedural rules on account of technical glitches. Further held that, granting an opportunity of hearing is only to enable the process of decision-making simpler and it is one of the basic principles of natural justice and such techn...

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SC Judgment on Limitation – Impact on Transitional Credit

Goods and Services Tax - Supreme Court (SC) Judgment dated 8.3.2021 on Limitation period─Analysis & Impact on Transitional Credit – In the wake of Covid-19 pandemic Looking to the onset of COVID-19 pandemic and various measures taken by the Govt. to curb COVID-19, from time to time, the Hon’ble Supreme Court took suo motu Cognizance for Extension of...

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Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it’s reversal

Goods and Services Tax - CESTAT Ahmedabad, set aside the order passed by the Commissioner (Appeals) rejecting the refund claim of excess paid Service Tax of INR 1,61,203/- on the ground of time barred. Held that, the time period for claiming the excess Service Tax paid under GST TRAN-1 is to be counted from date of its reversal. Hence, the same is not time barred...

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Madras High Court: Allows rectification of GSTR-1 to avail credit in absence of enabling provision

Goods and Services Tax - The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the […]...

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8 GST Issues for discussion with Grievance Redressal Committee

Goods and Services Tax - Notice from CGST department for Audits + Verification of Transition Credit: It is seen in last 15 days that CGST department is issuing Notices for Audits and Transition credit. Most of the information sought from taxpayers is already with the department in electronic form and it is only a repetition of work. Also, in current COVID-19 scen...

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Credit of CVD & SAD paid post 01.07.2017 under Advance Authorisation Scheme-Importers left remediless

Goods and Services Tax - The GST Policy Wing has vide its Letter dated 22.06.2020 issued its comments on Writ Petitions relating to Transitional Provisions. On the specific issue of credit of CVD and SAD paid on non-fulfilment of export obligations in Advance Authorisation Schemes which was the subject matter of my article last week, the comments of the Policy [&...

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Kerala HC Directs GST Dept. to facilitate Revision of Form GST TRAN-1

G & C Infra Innovations Vs Union of India (Kerala High Court) - G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit T...

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Transition of ITC cannot be denied merely for technical difficulties

Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) - Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) Judgement The Madras High Court has held that credit which remained unutilized on the date of accident in the regular returns filed by the Petitioner, shall be allowed to the Petitioner either by way of suitable credit entry in the ...

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Bombay HC allows filing of TRAN-1 & TRAN-2 Form manually

Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) - Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) HC held that Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 In all these matters, the...

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HC admits Petition for not processing GST TRAN-1 despite its order

The British Motor Car Company (1934) Pvt Ltd Vs Assistant Commissioner (Delhi High Court) - Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law....

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Transitional ITC not claimed due to technical problem on GST Portal cannot lapse

Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) - Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) No doubt, the petitioner was required to file GST Tran 1 with correct information. However, the Courts have taken note of the fact that there were difficulties in making proper declarations ...

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Residual action by CGST Commissionerates in respect of Adverse Orders of HCs

F.No.276/262/2015-CX.8A (Pt. III) - (27/10/2020) - References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration....

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GST Transitional provisions – Comments on Writ Petitions

F. No. CBEC-20/10/11/2019-GST/1001 - (22/06/2020) - As you are aware that a number of writ petitions/PILs/appeals have been or are being filed in the various High Court(s) by taxpayers who were not able to carry forward or transition the accumulated CENVAT credit under the erstwhile regime to GST regime due to non-filing of TRAN- 1/ TRAN-2 within due...

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Extension of time limit for submitting declaration in Form GST TRAN-1

Order No. 01/2020-GST - (07/02/2020) - Order-01/2020-GST dated 07th February, 2020– Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the...

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Transitional Credit – Technical glitches on GST Portal- Follow SOP

F.No. CBEC-20/10/16/2018-GST (Pt. I)/352 - (04/02/2020) - Transitional Credit - Ensuring uniformity in the procedure to be followed by the field formations for examining and forwarding the representations of the taxpayers to GSTN on issues pertaining to technical glitches on common portal...

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Recent Posts in "Transitional Credit"

Kerala HC Directs GST Dept. to facilitate Revision of Form GST TRAN-1

G & C Infra Innovations Vs Union of India (Kerala High Court)

G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit The Hon’ble Kerala High Court in M/s [&...

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Transition of ITC cannot be denied merely for technical difficulties

Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court)

Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) Judgement The Madras High Court has held that credit which remained unutilized on the date of accident in the regular returns filed by the Petitioner, shall be allowed to the Petitioner either by way of suitable credit entry in the electronic cash register of […]...

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Bombay HC allows filing of TRAN-1 & TRAN-2 Form manually

Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court)

Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) HC held that Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 In all these matters, the […]...

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HC admits Petition for not processing GST TRAN-1 despite its order

The British Motor Car Company (1934) Pvt Ltd Vs Assistant Commissioner (Delhi High Court)

Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law....

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Transitional ITC not claimed due to technical problem on GST Portal cannot lapse

Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court)

Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) No doubt, the petitioner was required to file GST Tran 1 with correct information. However, the Courts have taken note of the fact that there were difficulties in making proper declarations in Tran 1 at the initial phase of implem...

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HC permits appellant to file/revise TRAN-1 either electronically or manually

Union of India Vs Asaid Paints Limited (Karnataka High Court)

Union of India Vs Asaid Paints Limited (Karnataka High Court) on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the […]...

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Request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1: HC directs Petitioner

Pioneer Carbide Pvt. Ltd. Vs Union of India (Meghalaya High Court)

Pioneer Carbide Pvt. Ltd. Vs Union of India (Meghalaya High Court) The present matter is governed by Rule 117 of the CGST Rules of 2017. Thus, on plain reading of the Rule, a registered person who has submitted a declaration electronically in the relevant form is entitled to revise the declaration and file it afresh […]...

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HC permits petitioner to file rectified TRAN-I Form electronically or manually

Eid Parry (India) Limited Vs Union of India (Karnataka High Court)

The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents would consider and pass appropriate orders in accordance with law....

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Service Tax Refund cannot be denied merely for non-filing of TRAN-1 before 27.12.2017

Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT held that, right to claim Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1 before December 27, 2017....

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Re-open online portal or accept manual filing of Form TRAN-1 -HC

Nagorao Auto Engineering Works Vs Union of India (Chhattisgarh High Court)

Due to compelling circumstances and because of the technical glitches and difficulties, assessee was not able to file TRAN-1 form, therefore, High Court directed GST Authority to re-open online portal to enable filing of Form TRAN-1 electronically or accept manually....

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