regime by filing a declaration in Form GST -
TRAN - 1. ER-1 return is required to be filed by 10 th of the
following month ... TRAN - 1 under Section 140 (1) / Rule 117 upto 31.10.2017 and the
same can be revised. The said last date for filing GST TRAN - 1
petitions have common grievances i.e. non-filing of Form
GST-TRAN-1 to avail of the transitional credit in terms of Section ... window period of 01.09.2022
till 31.10.2022 for filing relevant form GST-TRAN-1 and TRAN-2. Since the
issue does not need any adjudication
applied for the same by filing
declaration FORM TRAN - 1.
2.3 It is the case of the writ applicant that the writ applicant
company ... FORM TRAN -1 in case
of registered persons, who could not earlier filed their forms.
Even the due date for submitting GST TRAN - 1
they have carried the amount forward
into the Tran 1 in the fear of avoiding limitation which had
been imposed on the Tran 1 filing ... refunds. However,
the dealer has taken 11,94,312 amount into TRAN 1 wrongly.
He must have claimed refund once the technical issue under
TNVAT
issued comprehensive direction with regard to
availing of transitional credit through TRAN 1 and TRAN 2. The
order passed by the Hon'ble Supreme ... common portal for filing concerned forms for
availing Transitional Credit through TRAN - 1 and
TRAN - 2 for two months
CENVAT by allowing petitioner to file declaration in form
GST TRAN 1, either electronically or manually or be permitted to take
the credit through monthly ... Commissioner (GST), IT Grievance Redressal
Committee, Churchgate, Mumbai, petitioner had filed TRAN 1 through
Andhra Pradesh branch login instead of Maharashtra branch GST login
where
crux of the decision was that, the timelines for uploading of TRAN 1
for seeking of credit as well as seeking revision of the credit ... been accepted, directing the respondent to enable filing of
revised TRAN 1 by opening of the portal within eight weeks from that order
utilized credit and
other relevant information. A declaration in Form GST TRAN - 1
was also required to be filed by the registered person under ... November, 2017, the writ applicant filed GST TRAN - 1
wherein the balance of the Cenvat Credit lying with the writ
applicant on 30.06.2017 including
second and third respondents to pass the order to reopen the TRAN 1
filing option.
Prayer in W.P.No.10543 of 2019: Writ Petition ... second and third respondents to pass the order to reopen the TRAN 1
filing option.
For Petitioner : Mr.N.V.Balaji
(in both
issued
comprehensive direction with regard to availing of
transitional credit through TRAN 1 and TRAN 2. The
order passed by the Hon'ble Supreme ... common portal for filing concerned forms for
availing Transitional Credit through TRAN - 1 and
TRAN - 2 for two months
