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 : Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments...
Goods and Services Tax : Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GS...
Goods and Services Tax : Madras High Court orders State Tax Officer to provide clear reasons for denying Rs. 14L GST transitional credit/ITC to Alpha City ...
Goods and Services Tax : Kerala High Court dismisses writ petition of Metalex Agencies on transitional credit claim under GST Act, citing availability of s...
Goods and Services Tax : Kerala High Court's ruling on Goodyear India Limited's GST dispute urges exploration of statutory appeals under CGST/SGST Act, 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...
BMW India Financial Services Pvt. Ltd. Vs Union of India (Telangana High Court) In the facts of the present case, even though the petitioner is in receipt of an acknowledgment number and also an email confirming successful submission of the Form GST TRAN-1 electronically, the information furnished thereunder is not transitioned into online electronic credit […]
Malnad Projects Private Limited Vs Union of India (Karnataka High Court) The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A.No.461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 […]
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 technical issues do not stand in the way of rendering justice.
Union Of India Vs Merchem India Pvt. Ltd (Kerala High Court) It is significant to note that the statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1. The input tax credit is required by law to be credited to the electronic credit ledger of an […]
Geep Industries (India) P. Ltd. Vs Union of India (Gauhati High court) As regards this claim of the petitioner that he had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised […]
BVD Power Private Limited Vs State Tax Officer (Madras High Court) Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the […]
R.R. Distributors Pvt. Ltd Vs Commissioner Of Central Tax, GST (Delhi High Court) In our view, the non- filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC, if he is otherwise eligible. This Court has observed in numerous decisions that […]
R. R. Distributors Pvt. Ltd. Vs Commissioner of Central Tax (Delhi High Court) 1. The taxpayers were not provided sufficient time to upload the data in TRAN-2 Form. 2. On 4 th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could be deemed to […]
Super India Paper Product Vs Union of India (Delhi High Court) 1. It is seen that since there is no effective mechanism provided for the revision/rectification of TRAN-1 Form, the Petitioners were forced to approach this Court under Article 226 of the Constitution. 2. There is no dispute as to the fact that the Petitioners […]
Union of India Vs AT And S India Pvt. Ltd (Karnataka High Court) The facts of the case reveal that respondent No.1 before this Court has challenged the order dated 31.01.2020 issued by the Principal Commissioner of Central GST and Central Excise whereby the request of the petitioner for availing TRAN-1 credit has been rejected […]
