Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly reflected in TRAN-01, must be given effect notwithstanding technical or system limitations. HC directed the tax authorities to reflect Rs. 99,18,972/- in the petitioner's Electronic Credit Ledger within three months, with GSTN's cooperation if necessary, and granted the petitioner one further month thereafter to distribute such credit to its sub-offices. Petition was disposed of accordingly.
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly reflected in TRAN-01, must be given effect notwithstanding technical or system limitations. HC directed the tax authorities to reflect Rs. 99,18,972/- in the petitioner's Electronic Credit Ledger within three months, with GSTN's cooperation if necessary, and granted the petitioner one further month thereafter to distribute such credit to its sub-offices. Petition was disposed of accordingly.
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