This petition has been filed for issuance of directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of CGST Act. The respondent is directed to decide the representation.
Section 140 of the CGST Act, 2017—Transitional Credit –- The petitioner sought directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical return. The counsel for the petitioner submitted that despite having successfully logged in his ITC credit has not been fully reflected. The petitioner has already sent a representation dated 20.3.2020 to the concerned Commissioner
Held that:-The Hon’ble High Court issued notice of motion and directed the respondent to decide the representation dated 20.3.2020 by passing a speaking order within a period of three months.
This petition has been filed for issuance of directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of CGST Act. The respondent is directed to decide the representation.
Section 140 of the CGST Act, 2017—Transitional Credit –- The petitioner sought directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical return. The counsel for the petitioner submitted that despite having successfully logged in his ITC credit has not been fully reflected. The petitioner has already sent a representation dated 20.3.2020 to the concerned Commissioner
Held that:-The Hon’ble High Court issued notice of motion and directed the respondent to decide the representation dated 20.3.2020 by passing a speaking order within a period of three months.