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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Seeking to revise/correct/file afresh declaration in GST Form ...


Court Permits Petitioner to Seek Revision of GST Form TRAN-1 for Transitional Credit via GST Council Review.

March 17, 2021

Case Laws     GST     HC

Seeking to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties - This Court grants liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer) for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner's assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit - HC

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