SC directs GSTN to open portal for filing TRAN-1 for all taxpayers
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- Last Updated on 23 July, 2022
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Union of India vs. M/s Filco Trade Centre Pvt. Ltd. and Anr.
The Revenue filed SLP before the Supreme Court as various High Courts had allowed writ petitions filed by the registered taxpayers seeking directions to avail Transitional Credit beyond statutory time limit.
The Apex Court has issued the following Tran-1 directions:
1. GSTN to open common portal for all assesses to claim transitional credit for 60 days preferably from 01.09.2022 till 30.10.2022
2. All assesses can claim benefit whether they have filed writ or not
3. GSTN to make sure no technical glitch during this time
4. The concerned officers are given 90 days thereafter to verify the claim of credit on merits and pass appropriate order. Also, the opportunity of hearing to be granted.
5. Thereafter, credit to reflect in Electronic Credit Ledger
6. If required, the GST Council may issue directions to field officers.
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Union of India vs. M/s Filco Trade Centre Pvt. Ltd. and Anr.
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