Home Highlights March 2019 Year 2019 This

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1. Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

2. Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed...

3. Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to...

4. Transitional credit - Carry forward of Input Tax Credit - Non filing or their TRAN-1 or revised TRAN-1 within the stipulated period - the reasoning of the learned single...

5. CENVAT Credit - after filing the the TRAN-1 Form online, the Petitioner noticed that the electronic account ledger did not reflect the entire amount of credit -...

6. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact...

7. Filing of form GST TRAN-1 - transitional credit - Delhi HC issued a direction to revenue that, either it should re-open the Portal to enable the Petitioner to file its...

8. Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...

9. Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

10. Correction of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not stand to reason that the date of filing of Form-1 and date for...

11. Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

12. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

13. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

14. Technical glitch in the GST portal - Respondents directed to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a...

15. Permission to submit TRAN-1 form electronically by opening electronic portal - the petitioner had infact never tried to fill TRAN-1 within the stipulated period or...