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If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.

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Input Tax Credit — The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the tax input available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time but he failed of some system error. Directions issued that id petitioner applies within two weeks, the Nodal Officer will consider and take steps within a week thereafter. — Coastal Freez Tech And Sanitaries Vs. Goods Service Tax Council O/O The GST Council Secretariat, New Delhi, The Principal Chief Commissioner Central Goods And Service Tax Central Revenue, Ernakulam, The Principal Chief Commissioner, Ernakulam, The Commissioner State Goods And Service Tax, Tax, Thiruvananthapuram, The Goods And Service Tax Net Work Pvt. Ltd., The Asst. Commissioner of State Tax State Goods And Service Tax (Kerala) , Thrissur And The Deputy Commissioner State Goods And Service Tax (Kerala), Kochi [2019] 8 TAXLOK.COM 014 (Ker)