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2022 (11) TMI 944 - HC - GSTDistribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - procedural and functional difficulties in relation to the GST forms and portal - HELD THAT:- The Hon’ble Apex Court, to aid the assessees to overcome the procedural/technical hurdles in Union of India & Another V/s. Filco Trade Centre Pvt. Ltd. & Another [2022 (7) TMI 1232 - SC ORDER] directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September 2022 to 31st October 2022 to enable the different private parties to avail Transitional Credit. Petitioner, through its respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices in terms of the Hon’ble Supreme Court’s order in Filco Trade - GST TRAN-1/revised GST TRAN-1 filed by the units/offices will be basis the manual ISD invoices issued/to be issued by ISD of petitioner subject to aggregate credit cumulatively not exceeding the ISD credit available with petitioner of Rs.13,43,92,019/- as stated by petitioner in its petition - Petition disposed off.
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