Limitation for TRAN-1 Declaration u/r 117 CGST is Mandatory and Not Directory: Rajasthan HC [Read Order]
In a recent matter, the Rajasthan High Court reaffirmed the mandatory nature of the time and manner for claiming transitional credit under Rule 117...
![Non-Application of mind by Proper Officer: Delhi HC to consider Reversal of Erroneously availed ITC TRAN-I [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Non-Application-Proper-Officer-Delhi-HC-ITC-TRAN-I-taxscan.jpg "Non-Application of mind by Proper Officer: Delhi HC to consider Reversal of Erroneously availed ITC TRAN-I [Read Order]")
![Commissioner of Commercial Taxes, Tamil Nadu issues Guidelines for Verification of GST TRAN-1/TRAN-2 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Commissioner-of-Commercial-Taxes-Tamil-Nadu-issues-Guidelines-for-Verification-of-GST-TRAN-1-TRAN-2-TAXSCAN.jpg "Commissioner of Commercial Taxes, Tamil Nadu issues Guidelines for Verification of GST TRAN-1/TRAN-2 [Read Order]")
![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]")
![TRAN-1/TRAN-2 Re-Opening: Tamil Nadu Govt Issues Clarification [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/09/TRAN-1-TRAN-2-Tamil-Nadu-Govt-taxscan.jpeg "TRAN-1/TRAN-2 Re-Opening: Tamil Nadu Govt Issues Clarification [Read Circular]")
Failure in following specific procedure u/s 73 &74 in dispute on Liability of Interest will invalidate the Appellate Order: Jharkhand HC [Read Order]
In the case of Bluestar Malleable Pvt Ltd, the Jharkhand High Court has held that the failure in following the specific procedure under sections 73 & 74 of the Central Excise Act for dispute on...
![Failure in following specific procedure u/s 73 &74 in dispute on Liability of Interest will invalidate the Appellate Order: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/liability-of-interest-appellate-order-HC-taxscan.jpeg "Failure in following specific procedure u/s 73 &74 in dispute on Liability of Interest will invalidate the Appellate Order: Jharkhand HC [Read Order]")
Last Date for filing of TRAN-1 and Revision of Error cannot be the Same: Madras HC directs to Enable filing of Revised TRAN 1 [Read Order]
The Madras High Court presided by Dr. Justice Anita Sumanth has held that the last date for filing of TRAN-1 and revision of error cannot be the same and directs respondents to enable filing of...
![Last Date for filing of TRAN-1 and Revision of Error cannot be the Same: Madras HC directs to Enable filing of Revised TRAN 1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Revision-of-Error-Madras-HC-TRAN-1-taxscan.jpeg "Last Date for filing of TRAN-1 and Revision of Error cannot be the Same: Madras HC directs to Enable filing of Revised TRAN 1 [Read Order]")
Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]
In a significant ruling favouring the taxpayers, the Kerala High Court has asked the GST department to facilitate the filing of GST TRAN-1 in the portal or allow the manual filing in case of failure...
![Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Necessary-Changes-GST-Portal-facilitate-filing-TRAN-1-Manual-Filing-Kerala-HC-Taxscan.jpeg "Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]")
![Bombay High Court allows Correction of GST TRAN-1 & TRAN-2 Manually [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Bombay-High-Court-Correction-GST-TRAN-1-TRAN-2-Taxscan.jpeg "Bombay High Court allows Correction of GST TRAN-1 & TRAN-2 Manually [Read Order]")
Bombay HC allows Assessee to Modify GST TRAN-1, Directs Dept to consider Corrected Form [Read Order]
The Bombay High Court while allowing the taxpayer to correct Form TRAN-1, has directed the department to consider the issue of whether Form TRAN-1 and other forms that would be filed or corrected by...
![Bombay HC allows Assessee to Modify GST TRAN-1, Directs Dept to consider Corrected Form [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/GST-Return-GST-Bombay-HC-Assessee-TRAN-1-Directs-Dept-Corrected-Form-Taxscan.jpeg "Bombay HC allows Assessee to Modify GST TRAN-1, Directs Dept to consider Corrected Form [Read Order]")