https://www.taxtmi.com/forum/issue?id=118077 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. en-us Sat, 23 Jul 2022 22:38:04 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118077 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. Discussion-Forum GST Sat, 23 Jul 2022 22:38:04 +0530 https://www.taxtmi.com/forum/issue?id=118077