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        <h1>Taxpayers Granted Relief: GSTN Portal Reopens for Transitional Credit Claims Under SC Guidance</h1> <h3>Campus Polyplast Pvt. Ltd. Versus Goods And Service Tax, Chief Commissioner Custom And GST (Central Tax), The Commissioner CGST And Central Excise, Assistant Commissioner CGST And Central Excise Division IV, The Superintendent CGST/Central Excise Division Iv New, The Nodal Officer GSTN East Wing</h3> Campus Polyplast Pvt. Ltd. Versus Goods And Service Tax, Chief Commissioner Custom And GST (Central Tax), The Commissioner CGST And Central Excise, ... Issues:1. Transitional credit under Goods and Service Tax Network (GSTN) through forms TRAN-1 and TRAN-2.2. Opening of a common portal for filing concerned forms for availing transitional credit.3. Verification process for transitional credit claims by concerned officers.4. Reflection of allowed transitional credit in the Electronic Credit Ledger.5. Issuance of appropriate guidelines by GST Council for scrutinizing claims.Transitional Credit under GSTN:The High Court considered a petition regarding transitional credit under GSTN through forms TRAN-1 and TRAN-2. The counsel for the CGST informed the court about a similar issue addressed by the Apex Court, which directed GSTN to open a common portal for filing the relevant forms for availing transitional credit for two months. The High Court disposed of the petition in light of the Apex Court's order, granting the petitioner liberty to avail the said benefit during the specified period.Opening of Common Portal for Filing Forms:The Apex Court directed GSTN to open a common portal for filing forms for availing transitional credit through TRAN-1 and TRAN-2 for a specific period. The court emphasized the importance of ensuring no technical glitches during this time. Additionally, any aggrieved registered assessee was directed to file or revise the relevant form, regardless of previous legal actions taken, such as filing a writ petition or involvement with the Information Technology Grievance Redressal Committee (ITGRC).Verification Process for Transitional Credit Claims:Concerned officers were given 90 days to verify the veracity of transitional credit claims and pass appropriate orders after granting reasonable opportunity to the parties involved. This verification process was crucial in determining the legitimacy of the claims and ensuring compliance with the law.Reflection of Allowed Transitional Credit:Once transitional credit claims were verified and deemed legitimate, the allowed transitional credit was to be reflected in the Electronic Credit Ledger. This step was essential for maintaining accurate records of transitional credit availed by taxpayers under the GSTN framework.Issuance of Guidelines by GST Council:The Apex Court highlighted the role of the GST Council in issuing appropriate guidelines to field formations for scrutinizing transitional credit claims. These guidelines aimed to provide a structured approach to evaluating and processing transitional credit claims, ensuring consistency and fairness in the process.In conclusion, the High Court's judgment addressed various crucial aspects related to transitional credit under GSTN, emphasizing the need for a systematic approach in facilitating the availing and verification of transitional credit claims by taxpayers. The directives provided by the Apex Court aimed to streamline the process and ensure compliance with legal requirements, ultimately benefiting the concerned parties and promoting transparency within the GST framework.

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