Supreme Court upholds P&H HC order directing GST Department to Re-Open GST TRAN-1 Facility
As per the transitional provisions of CGST/ SGST/ UTGST Act, registered person can take credit of taxes or duties paid under existing State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax laws and carry them forward to the GST regime, if the same are eligible as CGST/SGST/UTGST credit, subject to conditions/ limitations as prescribed in the GST Act and rules. These transitional credits can be claimed through Form GST TRAN-1 and TRAN – 2.
Many Taxpayers faced technical issues due to which they could not submit Tran-1 or filed incorrect Tran-1. Punjab & Haryana High Court redirected GST Department to Re-Open GST TRAN-1 Facility or to allow manual filing. GST Department filed SLP against those orders, same have been dismissed by Apex Court.
Relevant Extract of Order is as follows:
UPON hearing the counsel the Court made the following ORDER
In the facts and circumstances of the present case, we are not inclined to exercise our jurisdiction under Article 136 of the Constitution. We accordingly dismiss the Special Leave Petition.
Pending application(s), if any, stand disposed of.
Click here to Download the Order
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