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TRAN-1 AND SUPREMECOURT GUIDLINES, Goods and Services Tax - GST

Issue Id: - 118077
Dated: 23-7-2022
By:- giri gattupalli

TRAN-1 AND SUPREMECOURT GUIDLINES


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respected sir,

During transition period in 2017 some dealers could not claim their rightful and genuine transitional credit due to ignorance of law. In the light of supreme court advice in to government respect of 'transitional credit" whether he is eligible to file TRAN-1 .please discuss. once again i reiterate no attempts were made to file TRAN-1 (whether electronically or physically)

thanking you.

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Showing Replies 1 to 6 of 6 Records

Page: 1


1 Dated: 24-7-2022
By:- Rajagopalan Ranganathan

Sir,

Supreme Court's order is advisory in nature. Government has to issue necessary instructions to re-open GSTN portal to file Trans-1 or Trans-2 returns afresh. The instruction is to be issued to GSTN and then they will announce regarding filing of Trans-1 or Trans 2 returns afresh.


2 Dated: 24-7-2022
By:- giri gattupalli

thank you for your kind response. and i like to keep this query open. please share opinions

thanking you


3 Dated: 25-7-2022
By:- KASTURI SETHI

In my view, TRANS-1 can be filed when Common Portal System is reopened for two months. Those who could not file TRANS-1 by any reason will also fall under the category of 'Aggrieved Person' mentioned in the Order dated 22.7.22 of the Supreme Court in the case of UOI & ANR Vs. Filco Trade Centre Pvt. Ltd. & ANR - 2022 (7) TMI 1232 - SC ORDER

In my view, it is direct Order of Supreme Court to GSTN.


4 Dated: 25-7-2022
By:- KASTURI SETHI

Also see the legal meaning of the phrase 'aggrieved person'.


5 Dated: 25-7-2022
By:- giri gattupalli

thank you sir for your valuable opinion.


6 Dated: 7-9-2022
By:- GULF OIL

Dear Sirs,

Kindly confirm, whether we can claim Transitional credit in Tran-1 on RCM liability paid during 2018-19 during the course of EA2000 Audit.

Thanking you


Page: 1

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