![Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]
The Andhra Pradesh High Court held that once the Supreme Court has permitted reopening of the GST portal for filing transitional credit...
![Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070010-section140-cgst-act-cgst-act-cgst-act-not-sufficient-to-deny-transitional-credit-taxscan.webp "Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]")
![Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CENVAT-Credit-TAXSCAN.jpg "Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]")
![‘Existing Law’ u/s 142(4) of GST Act is Finance Act: CESTAT allows Refund of Service Tax Paid Pre-GST on Input Services for Post-GST Exports [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-News-Finance-Act-CESTAT-Allows-Refund-Taxscan.jpg "‘Existing Law’ u/s 142(4) of GST Act is Finance Act: CESTAT allows Refund of Service Tax Paid Pre-GST on Input Services for Post-GST Exports [Read Order]")
![Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Goods-and-Services-Tax-TRAN-1-verification-reply-format-Section-76-of-CGST-Act-TAXSCAN.jpg "Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]")
No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the rejection of refund in cash for tax paid or credit taken on input, citing the absence of provision...
![No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-in-Cash-Tax-paid-CESTAT-Refund-Cash-taxscan.jpg "No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]")
Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]
In a recent case, the Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to sanction refund of utilized...
![Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rule-5-of-Cenvat-Credit-Rules-CESTAT-Cenvat-Credit-in-Cash-Refund-of-Utilized-Cenvat-Credit-in-Cash-Cenvat-Credit-Rules-taxscan.jpg "Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]")
CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]
In a significant ruling which may lead to a debate, the Chhattisgarh High Court has stated that the revisal of TRAN-1/2 forms are allowed under the Central GST Act and the recent circular issued by...
![CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CBIC-Circular-CBIC-TRAN-1-TRAN-2-GST-Act-GST-rules-Chhattisgarh-HC-taxscan.jpg "CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]")
Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]
The Bombay High Court ordered Restoration of Cancelled GST registration for ITC (Input Tax Credit) Transition of Rs thirty -nine lakhs The petitioner, Euro Pratik Sales Corporation was registered...
![Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Bombay-HC-Bombay-HC-orders-Restoration-Cancelled-GST-registration-GST-registration-GST-registration-for-ITC-ITC-Transition-ITC-taxscan.jpg "Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]")
Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]
The Madras High Court has held that the timelines for uploading GST TRAN 1 for seeking credit as well as revision of the credit must not be identical. The petitioner, M/s.Interplex Electronics...
![Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TRAN-1-credit-Madras-HC-taxscan.jpeg "Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]")
Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]
The Gujarat High Court directed the GST Department either to allow the rectified GST TRAN-1 Form to be submitted electronically or manually. The writ applicant, Precision Gasification Services...
![Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/GST-TRAN-1-Form-Gujarat-HC-GST-Department-Taxscan.jpeg "Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]")