Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Petitioner is entitled to claim transitional credit via filing TRAN-1.

Transitional Credit The writ-applicant tried to file the Form GST TRAN-1 on 20th December, 2017. However, on account of technical glitches i.e. failure in the GST system/error, the writ-applicant was unable to save the details relating to the CENVAT Credit and VAT Credit in the Form GST TRAN-1.

It is the case of the writ-applicant that he took up this issue first in point of time with the respondent no.3. It appears that the writ-applicant also forwarded a letter dated 02nd January, 2018 stating that the TRAN-1 Form could not be filed within stipulated time as the GSTR-3B data was filled with incorrect details. However, there was no response at the end of the respondent no.3.

Held that :- In such circumstances referred to above, we dispose of this writ application with the direction to the respondent no.5 herein i.e. the Nodal Officer to undertake this exercise at the earliest. The GSTN upon receipt of the proposal from the Nodal Officer shall look into the same and take an appropriate decision in accordance with law, more particularly, keeping in mind the writ-applicant should not suffer on account of any technical glitches. — Shakti Motors Vs. State of Gujarat [2020] 22 TAXLOK.COM 023 (Gujarat)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE