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GST - Highlights / Catch Notes

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Maintainability of appeal - filing of TRAN-1 credit denied - ...


Court Affirms Right to File Revised GST TRAN-1, Ensures Consistent Treatment for Similar Cases.

October 19, 2021

Case Laws     GST     HC

Maintainability of appeal - filing of TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Like cases should be decided alike, being the operational norm, there is no reason for this court to deny the relief to the petitioner who is similarly circumstanced qua the respondent in the subject Writ Appeal - HC

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  9. Permission to revise the Form TRAN- 1 resulting in deprivation of the Input Tax Credit - The order of the learned Single Judge is affirmed in directing the petitioner/...

  10. Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective...

  11. 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...

  12. Revision of FORM GST TRAN-1 - option to revise the TRAN-1 once within such period as may be extended by the Commissioner in this behalf.

  13. Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the...

  14. Rejection of application of the petitioner to revise the form TRAN-1 - Admittedly the portal opened only on 15th March, 2018, for filing the TRAN-2 returns and...

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