Goods and Services Tax : This Chapter deals with the transitional provisions contained in CGST Act, 2017, to facilitate the taxpayers to take Input Tax Cre...
Goods and Services Tax : GST Law contains detailed provisions to carry forward the input tax credit earned by the GST Registered Persons Registered Person ...
Goods and Services Tax : Act now! Last chance to claim Transitional Credit in GST ends on Nov 30, 2022. Understand the process, challenges, and guidelines ...
Goods and Services Tax : Learn about the simplified process of filling TRAN-1 forms for claiming transitional ITC. Important points to remember and deadlin...
Goods and Services Tax : Seize the last chance to claim past credits from Service Tax, Excise, and VAT into GST. Understand eligibility and file GST Trans ...
Goods and Services Tax : It was informed that due to a bug in functionality at GSTN end, issues were faced by officers in uploading orders passed by for T...
Goods and Services Tax : Manual on Uploading Documents in GST Transition Forms How can I upload documents in GST Transition forms? To provide tax officers ...
Goods and Services Tax : Manual on Transition Form GST TRAN – 2 How can I file transition Form GST TRAN – 2? To file transition Form GST TRAN &...
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 iss...
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...
Goods and Services Tax : Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available f...
Goods and Services Tax : The High Court set aside the GST demand for fresh adjudication after finding that the authorities had not properly examined stock ...
Goods and Services Tax : The Bombay High Court set aside a GST rectification order after finding that it was passed without granting the taxpayer an opport...
Goods and Services Tax : The Bombay High Court held that the Appellate Authority could not reduce transitional credit by relying on MVAT mismatch figures o...
Service Tax : Bombay High Court held that transitional CENVAT credit cannot be denied merely because ST-3 returns were filed late. The Court emp...
Goods and Services Tax : Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filin...
Goods and Services Tax : According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.20...
Goods and Services Tax : The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the ...
Goods and Services Tax : Taxpayers of Daman and Diu & Ladakh are hereby informed that they can file or revise their TRAN-1 or TRAN-2 Forms only through the...
Goods and Services Tax : Facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers, is...
Shree Motor Vs Union of India (Rajasthan High Court) It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department […]
Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal.
Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the […]
Siddhi Developers vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
The GSTN upon receipt of the proposal from the Nodal Officer shall look into the same and take an appropriate decision in accordance with law, more particularly, keeping in mind the writ applicant should not suffer on account of any technical glitches.
Rishi Graphics Pvt. Ltd. Vs Union of India & Ors (Calcutta High Court) A procedural law should not take away the vested rights of persons that are provided to them by statute. The petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1. The petitioners intend to file TRAN-1 […]
The Hon’ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon’ble HC, Punjab and Haryana allowing the Respondent to carry forward unutilized pre-GST credit, noting that being […]
Union of India & Ors. Vs. Adfert Technologies Pvt. Ltd. (Supreme Court) In the case of Adfert Technologies Pvt. Ltd. Vs Union of India & Ors., Punjab & Haryana High Court) has directed the Government to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 […]
Nodal Officer Vs GST Council (Gujarat High Court) While in the case on hand, this Court has not declared the said Rule 117 of the CGST Rules, 2017 neither this Court has ordered the respondents to carry forward CENVAT credit beyond the time limit, but in the case on hand, the respondents herein had tried […]
