https://www.taxtmi.com/caselaws?id=426516 The HC disposed of a writ petition regarding non-filing of Form GST-TRAN-1 for transitional credit under Section 140 of CGST and JGST Act, 2017 within the stipulated time. Following SC precedent, the court held that all aggrieved registered assessees must file relevant Form TRAN-1 and TRAN-2 or revise already filed forms within the window period of 01.09.2022 to 31.10.2022, regardless of whether they approached HC or had cases decided by ITGRC. The petition was disposed of accordingly. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426516 The HC disposed of a writ petition regarding non-filing of Form GST-TRAN-1 for transitional credit under Section 140 of CGST and JGST Act, 2017 within the stipulated time. Following SC precedent, the court held that all aggrieved registered assessees must file relevant Form TRAN-1 and TRAN-2 or revise already filed forms within the window period of 01.09.2022 to 31.10.2022, regardless of whether they approached HC or had cases decided by ITGRC. The petition was disposed of accordingly. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426516