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2022 (7) TMI 1232 - SCH - GST


  1. 29/2023 - Dated: 31-7-2023 - Central GST (CGST) - Special procedure to be followed by a registered person or an officer u/s 107(2) of CGST Act who intends to file an appeal against the order passed by the proper officer
  1. 2023 (4) TMI 822 - SCH
  2. 2022 (9) TMI 514 - SCH
  3. 2024 (8) TMI 1197 - HC
  4. 2024 (9) TMI 667 - HC
  5. 2023 (12) TMI 1102 - HC
  6. 2023 (10) TMI 1073 - HC
  7. 2023 (9) TMI 130 - HC
  8. 2023 (9) TMI 39 - HC
  9. 2023 (8) TMI 340 - HC
  10. 2023 (7) TMI 1002 - HC
  11. 2023 (4) TMI 341 - HC
  12. 2023 (3) TMI 1324 - HC
  13. 2023 (4) TMI 45 - HC
  14. 2023 (1) TMI 581 - HC
  15. 2023 (1) TMI 439 - HC
  16. 2023 (1) TMI 731 - HC
  17. 2022 (12) TMI 1037 - HC
  18. 2022 (12) TMI 812 - HC
  19. 2022 (12) TMI 88 - HC
  20. 2022 (12) TMI 42 - HC
  21. 2023 (1) TMI 183 - HC
  22. 2022 (12) TMI 811 - HC
  23. 2022 (11) TMI 1187 - HC
  24. 2022 (11) TMI 944 - HC
  25. 2022 (11) TMI 835 - HC
  26. 2023 (2) TMI 975 - HC
  27. 2022 (11) TMI 393 - HC
  28. 2023 (1) TMI 377 - HC
  29. 2022 (10) TMI 676 - HC
  30. 2022 (11) TMI 917 - HC
  31. 2022 (9) TMI 1262 - HC
  32. 2022 (11) TMI 551 - HC
  33. 2022 (9) TMI 481 - HC
  34. 2022 (9) TMI 987 - HC
  35. 2022 (9) TMI 1044 - HC
  36. 2022 (9) TMI 260 - HC
  37. 2022 (8) TMI 1282 - HC
  38. 2022 (11) TMI 321 - HC
  39. 2022 (9) TMI 1385 - HC
  40. 2022 (9) TMI 1042 - HC
  41. 2022 (8) TMI 1281 - HC
  42. 2022 (9) TMI 258 - HC
  43. 2022 (8) TMI 1146 - HC
  44. 2022 (9) TMI 257 - HC
  45. 2022 (8) TMI 1174 - HC
  46. 2022 (12) TMI 83 - HC
  47. 2022 (9) TMI 256 - HC
  48. 2022 (8) TMI 1280 - HC
  49. 2022 (8) TMI 1306 - HC
  50. 2022 (8) TMI 1326 - HC
  51. 2022 (8) TMI 755 - HC
  52. 2022 (9) TMI 1193 - HC
  53. 2022 (8) TMI 1041 - HC
  54. 2022 (9) TMI 370 - HC
  55. 2022 (8) TMI 278 - HC
  56. 2022 (9) TMI 206 - HC
  57. 2022 (8) TMI 590 - HC
  58. 2022 (8) TMI 866 - HC
  59. 2022 (8) TMI 754 - HC
  60. 2022 (8) TMI 48 - HC
  61. 2022 (7) TMI 1315 - HC
  62. 2024 (9) TMI 919 - AT
  63. 2024 (5) TMI 523 - AT
  64. 2024 (2) TMI 1375 - AT
  65. 2024 (1) TMI 1272 - AT
  66. 2023 (3) TMI 741 - AT
  67. 2023 (2) TMI 1297 - AT
  68. 2022 (10) TMI 796 - AT
Issues:
1. Transitional credit under Goods and Service Tax Network (GSTN) for registered assesses.
2. Filing of relevant forms for availing Transitional Credit through TRAN-1 and TRAN-2.
3. Technical glitches during the filing period.
4. Verification process by concerned officers for transitional credit claims.
5. Reflecting allowed Transitional credit in the Electronic Credit Ledger.
6. Issuance of guidelines by GST Council for scrutinizing claims.

Analysis:
1. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period of two months starting from September 1, 2022, to October 31, 2022.

2. In light of judgments by High Courts and prevailing circumstances, any aggrieved registered assessee was mandated to file or revise the relevant form, regardless of whether they had filed a writ petition before the High Court or if their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC).

3. GSTN was instructed to ensure the absence of technical glitches during the specified filing period to facilitate a smooth process for taxpayers.

4. Concerned officers were granted a 90-day period post-filing to verify the veracity of transitional credit claims and make appropriate decisions after providing a reasonable opportunity to the parties involved.

5. Allowed Transitional credit was to be accurately reflected in the Electronic Credit Ledger after the verification process was completed satisfactorily.

6. The GST Council was authorized to issue necessary guidelines to field formations for scrutinizing and processing the claims effectively. The Special Leave Petitions were disposed of accordingly, and any pending applications were also resolved as part of the judgment.

 

 

 

 

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