TRAN1 Credit

[MUNIRAJ SRINIVASAN]

Dear Sir,

one my client TRAN 1 Credit (Service Tax Input of ₹ 12,36,000) available in our books limitation period is over we have to file HIGH COURT Writ or any other option is there ?

If any format we have to file along with Writ ?

Please guide me

AI Summary

Client Considers Writ Petition for Expired TRAN-1 Credit Claim; Explores Vested Rights and Article 226 Options A client is concerned about the expiration of the limitation period for claiming a TRAN-1 credit of 12,36,000 in service tax input under GST. They are considering filing a writ petition in the High Court and seek guidance on whether this is possible and if there is a specific format required. One response suggests that while the limitation period is over, the client might argue for their vested rights based on the Brand Equity judgment, and should check if they have a case under Article 226. Another response warns that challenging the prescribed time limit is difficult and success is uncertain.