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of <h1>High Court emphasizes compliance with GST transitional provisions, provides specific directions for resolution</h1> The High Court of Madras disposed of the writ petition without expressing any view on the merits. The court emphasized the importance of the petitioner's ... Transitional credit - consideration of Form TRAN-1 and Form TRAN-2 - lack of clarity in the new transitional provisions under the GST Act - Held that:- The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer - The Nodal Officer in consultation with the GSTN shall take note of the grievance expressed by the petitioner/Assessee and forward the same to the grievance Committee, which in turn would take appropriate decision in the matter as expeditiously as possible, in any event, within a period of six weeks thereafter. Issues:1. Petitioner seeking mandamus for consideration of Form TRAN-1 and Form TRAN-2.2. Difficulty in obtaining transitional credit under GST Act due to lack of clarity in transitional provisions.Analysis:Issue 1: The petitioner sought a mandamus directing the respondents to consider its Form TRAN-1 and Form TRAN-2 in line with the circular dated 03.04.2018. The main contention was the petitioner's inability to obtain transitional credit for eligible duties on inputs held in stock as of 1st July 2017, citing confusion in the new transitional provisions under the GST Act. The court had previously addressed similar grievances and issued directions in related cases. The counsel for the petitioner requested similar directions in this case.Issue 2: The lack of clarity in the transitional provisions under the GST Act was a significant concern for the petitioner. The court, while disposing of the writ petition, emphasized the importance of the petitioner's genuine attempt in uploading FORM GST TRANS-1. It was clarified that the petitioner would be entitled to benefits only upon demonstrating a sincere effort in complying with the requirements. The court issued specific directions for the petitioner to submit their application within two weeks as per the circular, with subsequent steps involving the Assessing Officer, Nodal Officer, GSTN, and a grievance Committee for timely resolution.In conclusion, the High Court of Madras disposed of the writ petition without expressing any view on the merits, providing detailed directions for the petitioner to follow in submitting their application and ensuring a streamlined process for consideration of their transitional credit grievances under the GST Act.
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