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2022 (12) TMI 811 - HC - GSTDirection to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN- 2 - HELD THAT - In view of the fact that opportunity to file the TRAN-1 and TRAN-2 Forms has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.2022 and as the said period has further been extended till 30.11.2022 by virtue of Circular No.180/12/2022-GST dated 09.09.2022, the grievance raised by the petitioner in this writ petition has been ventilated. The writ petition is disposed off.
Issues Involved:
- Resolution of issues in a writ petition based on the Supreme Court judgment dated 29.08.2018 regarding Transitional Credit under Goods and Service Tax Network (GSTN). Analysis: The High Court's judgment pertains to resolving issues raised in a writ petition in light of the directions given by the Supreme Court in a specific judgment dated 29.08.2018. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specified period from 01.09.2022 to 31.10.2022. Additionally, the Supreme Court directed that any aggrieved registered assessee should file the relevant form or revise the already filed form, regardless of whether they had approached the High Court or the Information Technology Grievance Redressal Committee (ITGRC). Furthermore, the GSTN was instructed to ensure the absence of technical glitches during the specified period. The concerned officers were granted 90 days after the filing period to verify the transitional credit claims and pass appropriate orders after providing a reasonable opportunity to the parties involved. The allowed Transitional credit was to be reflected in the Electronic Credit Ledger post verification. The GST council was also empowered to issue guidelines to field formations for scrutinizing the claims if necessary. The writ petition in question was disposed of as the opportunity to file the TRAN-1 and TRAN-2 Forms had been extended until 30.11.2022, following Circular No.180/12/2022-GST dated 09.09.2022. Consequently, the grievance raised by the petitioner was considered addressed, leading to the disposal of the writ petition and associated stay application.
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