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of <h1>Government Clarifies GST Transitional Credits: CENVAT Carry Forward Not an Absolute Right, Section 28 Upheld.</h1> The circular addresses writ petitions filed in various High Courts concerning transitional provisions under the GST regime, specifically the carry forward of CENVAT credit due to non-filing of TRAN-1/TRAN-2 forms. The government's stance that such credits are not absolute rights but concessions subject to statutory provisions, citing several Supreme Court judgments to support this view. It also discusses the legality of Section 28 of the CGST Amendment Act, 2018, which disallows the transition of certain credits like Education Cess, and affirms that these provisions do not violate constitutional rights under Articles 14 and 19(1)(g). The circular provides guidance to tax authorities on handling these petitions and emphasizes that any new issues not covered should be referred to the Policy Wing.
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