https://www.taxtmi.com/caselaws?id=417387 The Gujarat High Court addressed compliance issues with court directions regarding filing declarations for claiming transitional credit under the Goods and Service Tax Act. The respondents failed to implement previous directions, leading to applications. The court discussed communication between the Nodal Officer and GSTN, emphasizing compliance challenges. The Calcutta High Court's alternative approach of allowing individual tax credit filing in GSTR-3B Forms was noted. Subsequently, compliance was achieved, and credit received, leading to the disposal of all applications. The judgment underscored the importance of compliance and collaborative efforts in implementing court directives on transitional credit claims under the GST Act. en-us Wed, 12 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417387 The Gujarat High Court addressed compliance issues with court directions regarding filing declarations for claiming transitional credit under the Goods and Service Tax Act. The respondents failed to implement previous directions, leading to applications. The court discussed communication between the Nodal Officer and GSTN, emphasizing compliance challenges. The Calcutta High Court's alternative approach of allowing individual tax credit filing in GSTR-3B Forms was noted. Subsequently, compliance was achieved, and credit received, leading to the disposal of all applications. The judgment underscored the importance of compliance and collaborative efforts in implementing court directives on transitional credit claims under the GST Act. Case-Laws GST Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417387