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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 240
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member B L BhojwaniB L BhojwaniPro Member naresh kharenaresh kharePro Member Manoj SharmaManoj SharmaPro Member Ravi VarshneyRavi VarshneyPro Member purshottam guptapurshottam gupta
Subscribe to Pro
Join an elite circle of professionals

Browse by Category