Transitional Credit – The Battle Continues
“Heads, I win, Tail, you loose”, a high-minded aphorism that would well articulate the actions of the Government in the amendments effected on the...
![Rajasthan HC denies Transitional Credit due to Non-Attempt to File GST TRAN-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Transitional-Credits-Department-Judgement-Gujarat-High-Court-Taxscan.jpg "Rajasthan HC denies Transitional Credit due to Non-Attempt to File GST TRAN-1 [Read Order]")
![Madras High Court allows Transitional Credit of Education Cess, SHE Cess and Krishi Kalyan Cess into GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Krishi-Kalyan-Cess-GST-Taxscan.jpg "Madras High Court allows Transitional Credit of Education Cess, SHE Cess and Krishi Kalyan Cess into GST [Read Judgment]")
![Breaking: Supreme Court directs to Open GST portal for claiming Transitional Credit for two months [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Supreme-Court-GST-portal-transitional-credit-taxscan.jpeg "Breaking: Supreme Court directs to Open GST portal for claiming Transitional Credit for two months [Read Order]")
GST Tran-1 directory not mandatory, Centre-State seeks time to File Counter before Calcutta HC [Read Petition & Order]
Petitioner Rudra Autoparts Distributor filed writ petition before Calcutta High Court praying to allow filing of form GST Tran-1 to enable it to claim transitional credit of eligible duties in respect...
![GST Tran-1 directory not mandatory, Centre-State seeks time to File Counter before Calcutta HC [Read Petition & Order]](https://www.taxscan.in/wp-content/uploads/2018/10/GST-Defaulters-Calcutta-High-Court-Taxscan.jpg "GST Tran-1 directory not mandatory, Centre-State seeks time to File Counter before Calcutta HC [Read Petition & Order]")
Transitional Credit not allowable to Computers, Laptops used for providing Output Service: AAAR [Read Order]
The Appellate Authority for Advance Rulings (AAAR) has held that the transitional credit under Kerala GST Act is not allowable for computers, laptops etc., which were utilized for providing the output...
![Transitional Credit not allowable to Computers, Laptops used for providing Output Service: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Compensation-Geojit-ITAT-Taxscan.jpg "Transitional Credit not allowable to Computers, Laptops used for providing Output Service: AAAR [Read Order]")
Govt. extends Due date for filing Form GST TRAN-1 from January 31, 2019 to March 31, 2019 [Read Notification]
The Central Government has extended due date for filing the period for submitting the declaration in Form GST TRAN – 1 from January 31, 2019 to March, 2019 for the class of registered persons who...
![Govt. extends Due date for filing Form GST TRAN-1 from January 31, 2019 to March 31, 2019 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2018/02/GST-TRAN-1-Taxscan.jpg "Govt. extends Due date for filing Form GST TRAN-1 from January 31, 2019 to March 31, 2019 [Read Notification]")
Due Dates to claim Transitional Credit is Procedural in Nature, Input Credits can’t be denied on Procedural Grounds: Madras HC [Read Judgment]
The Madras High Court, while hearing a petition seeking re-opening of GST TRAN-1, has expressed a view that the input tax credit, is a substantive right, cannot be denied to the assessees on the...
![Due Dates to claim Transitional Credit is Procedural in Nature, Input Credits can’t be denied on Procedural Grounds: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/Transitional-Credit-Madras-High-Court-Taxscann.jpg "Due Dates to claim Transitional Credit is Procedural in Nature, Input Credits can’t be denied on Procedural Grounds: Madras HC [Read Judgment]")
Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]
In a landmark ruling, a two-judge bench of the Gujarat High Court has struck down the provision relating to Transitional Credit providing for 1 year time limit of purchases for claiming excise duty...
![Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]")
Taxpayers can Reverse Wrongly Availed CENVAT Credit and Inadmissible Transitional Credit: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC), while clarifying the process of recovery of arrears of wrongly availed CENVAT credit under the existing law and CENVAT credit wrongly carried...
![Taxpayers can Reverse Wrongly Availed CENVAT Credit and Inadmissible Transitional Credit: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/04/Transitional-Credit-Taxscan.jpg "Taxpayers can Reverse Wrongly Availed CENVAT Credit and Inadmissible Transitional Credit: CBIC [Read Circular]")
Transitional Credit is Substantive Right and can’t be taken away by Procedural Requirements: Gujarat HC issues notice to Centre and GST Council [Read Petition]
While admitting a petition challenging the provisions of Central Goods and Services Tax (CGST) Act, the Gujarat High Court has issued notices to Centre and GST Council. The petitioner contended that...