TRAN-1 AND SUPREMECOURT GUIDLINES

[giri gattupalli]

respected sir,

During transition period in 2017 some dealers could not claim their rightful and genuine transitional credit due to ignorance of law. In the light of supreme court advice in to government respect of 'transitional credit" whether he is eligible to file TRAN-1 .please discuss. once again i reiterate no attempts were made to file TRAN-1 (whether electronically or physically)

thanking you.

[Rajagopalan Ranganathan]

Sir,

Supreme Court's order is advisory in nature. Government has to issue necessary instructions to re-open GSTN portal to file Trans-1 or Trans-2 returns afresh. The instruction is to be issued to GSTN and then they will announce regarding filing of Trans-1 or Trans 2 returns afresh.

[giri gattupalli]

thank you for your kind response. and i like to keep this query open. please share opinions

thanking you

[KASTURI SETHI]

In my view, TRANS-1 can be filed when Common Portal System is reopened for two months. Those who could not file TRANS-1 by any reason will also fall under the category of 'Aggrieved Person' mentioned in the Order dated 22.7.22 of the Supreme Court in the case of UOI & ANR Vs. Filco Trade Centre Pvt. Ltd. & ANR - 2022 (7) TMI 1232 - SC ORDER

In my view, it is direct Order of Supreme Court to GSTN.

[KASTURI SETHI]

Also see the legal meaning of the phrase 'aggrieved person'.

[giri gattupalli]

thank you sir for your valuable opinion.

[GULF OIL]

Dear Sirs,

Kindly confirm, whether we can claim Transitional credit in Tran-1 on RCM liability paid during 2018-19 during the course of EA2000 Audit.

Thanking you

AI Summary

Transitional credit reopening: administrative portal reopening required to permit belated TRAN-1 claims after advisory guidance.
Whether a dealer who did not file TRANS-1 during the GST transition period may claim transitional credit depends on administrative reopening of the GSTN portal: the Court's advisory observation does not itself reopen filing windows, and any acceptance of belated TRAN-1 or TRAN-2 submissions awaits executive instructions specifying eligibility, time limits, and evidentiary requirements. Persons who failed to file may be regarded as aggrieved persons under the order, which could guide the scope of relief if the portal is reopened.