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The respondents are directed to permit the Writapplicants to allow filing of declaration in Form GST Tran-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act.

Transitional Credit — Article 300A provides that no person shall be deprived of property saved by authority of law. While right to the property is no longer a fundamental right but it is still a constitutional right. Accordingly, necessary directions issued to permit the writ-applicants to allow filing of declaration in Form GST Tran-1 and GST TRAN-2. — Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal Vs. The Nodal Officer [2019] 16 TAXLOK.COM 001 (Gujarat)