https://www.taxtmi.com/article/detailed?id=10634 Section 140 provides for transition of admissible CENVAT/input tax credit into the GST electronic credit ledger by filing FORM GST TRAN 1 within the prescribed window; where GSTN portal failures or procedural errors prevented filing, courts have directed departmental verification of returns and records, permitted manual filing or revision of TRAN 1, and ordered crediting of verified transitional amounts into the electronic ledger. The Supreme Court ordered a temporary reopening of the portal and directed merit based scrutiny and timely decision by officers to effect successful transitions. en-us Wed, 24 Aug 2022 15:19:28 +0530 Wed, 24 Aug 2022 15:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10634 Section 140 provides for transition of admissible CENVAT/input tax credit into the GST electronic credit ledger by filing FORM GST TRAN 1 within the prescribed window; where GSTN portal failures or procedural errors prevented filing, courts have directed departmental verification of returns and records, permitted manual filing or revision of TRAN 1, and ordered crediting of verified transitional amounts into the electronic ledger. The Supreme Court ordered a temporary reopening of the portal and directed merit based scrutiny and timely decision by officers to effect successful transitions. Articles Goods and Services Tax - GST Wed, 24 Aug 2022 15:19:28 +0530 https://www.taxtmi.com/article/detailed?id=10634