SC direction to Open GSTN portal available to any aggrieved assessee

Last updated: 23 August 2022
Quick Summary
The Madras High Court has ruled that the Supreme Court's direction to reopen the GSTN portal for transitional credit claims is applicable to any aggrieved registered assessee. The GSTN portal will be open from September 1, 2022, to October 31, 2022, for taxpayers to file or revise TRAN-1 and TRAN-2 forms. This benefit is available regardless of whether a taxpayer has filed a writ petition or had their case decided by the ITGRC.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd,v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022] has clarified that the benefit of the Supreme Court decision directing the Government to open the Goods and Services Tax Network ("GSTN") portal for taxpayers who wants to avail transitional credit, is available to any aggrieved registered assessee.

Citation :
W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022

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Bimal Jain
Published in GST
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