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The Tax Publishers 2022 TaxPub(GST) 1518 (AP-HC) : (2023) 109 ITPJ (G) 0498
CENTRAL GOODS SERVICE TAX ACT, 2017
Section 140(3)
Where assessee failed to file forms for availing transitional credit through TRAN-1 and TRAN-2 because of technical problems, GSTN was directed open portal for some time.
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Transitional input tax credit - Failure to file Form TRAN-1 due to technical glitches - Direction to GSTN to open portal during 1-9-2022 to 31-10-2011 -
Assessee filed writ petition seeking direction to revenue to reopen the portal immediately enabling the assessee to file TRAN-1 and to claim credit carry forward of Rs. 42,05,365, which it was entitled as per section 140(3) of the CGST Act, 2017. Held: In view of Supreme Court decision in Filco Trade Center (P) Ltd. case, directing GSTN to open common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months, i.e., w.e.f. 1-9-2022 to 31-10-2022.
Followed:Filco Trade Centre Pvt. Ltd. v. UOI 2018 TaxPub(GST) 495 (Guj-HC)
REFERRED :
FAVOUR : Writ petition disposed of.
A.Y. :
IN THE ANDHRA PRADESH HIGH COURT
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