Taxpayers Gain Two-Month Window to File TRAN-1 and TRAN-2 Forms with Comprehensive GST Credit Verification Process

SC granted directions enabling taxpayers to file TRAN-1 and TRAN-2 forms through a common portal for two months. GSTN was instructed to prevent technical issues, and tax officers were given 90 days to verify and reflect Transitional Credit in Electronic Credit Ledger. The ruling provided relief to aggrieved registered assessees seeking transitional credit under GST regulations.

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Issues:
1. Procedure for filing form TRAN-I and uploading
2. Benefit of directions granted by the Hon'ble Supreme Court in a specific case

Procedure for filing form TRAN-I and uploading:
The High Court heard the matter and set out a detailed procedure for the petitioner and respondents to coordinate in facilitating the filing of form TRAN-I and its uploading. However, the Hon'ble Supreme Court considered cases of aggrieved assessees unable to upload the required form for transition and credit utilization. In a specific case, the Court granted directions to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months. The Court directed GSTN to ensure no technical glitches during this period and allowed officers 90 days to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger.

Benefit of directions granted by the Hon'ble Supreme Court in a specific case:
Referring to the directions granted by the Supreme Court in a specific case, the petitioner sought to approach authorities to avail the relief of transition. The petitioner requested the recall of the previous order and permission to withdraw the writ petition to benefit from the Supreme Court's judgment. The Writ Petition was disposed as withdrawn with liberty granted to the petitioner. The judgment highlighted the importance of allowing aggrieved registered assessees to avail the relief of transition as per the specific directions issued by the Hon'ble Supreme Court.

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