https://www.taxtmi.com/caselaws?id=426223 GST transitional credit directions allowed registered taxpayers a two-month window to file or revise TRAN-1 and TRAN-2 for claiming transitional input tax credit, including cases where writ petitions were pending or earlier ITGRC decisions had been rendered. Claims filed in that window were to be verified by tax officers within 90 days after the filing period, with reasonable opportunity to the parties, and any credit allowed was to be reflected in the Electronic Credit Ledger. GSTN was required to keep the portal functional during the filing period, and the GST Council could issue guidance to field formations for uniform scrutiny of claims. en-us Thu, 28 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426223 GST transitional credit directions allowed registered taxpayers a two-month window to file or revise TRAN-1 and TRAN-2 for claiming transitional input tax credit, including cases where writ petitions were pending or earlier ITGRC decisions had been rendered. Claims filed in that window were to be verified by tax officers within 90 days after the filing period, with reasonable opportunity to the parties, and any credit allowed was to be reflected in the Electronic Credit Ledger. GSTN was required to keep the portal functional during the filing period, and the GST Council could issue guidance to field formations for uniform scrutiny of claims. Case-Laws GST Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426223