https://www.taxtmi.com/caselaws?id=430971 The Gauhati HC disposed of a petition regarding transitional credit issues where the petitioner could not complete Tran-1 and Tran-2 transactions due to GST portal closure. The court directed that the petitioner and tax department sit together to determine exact tax dues, interest, and penalties. Following the precedent in Mayflower Hotels case, the petitioner must provide written undertaking to pay assessed amounts, after which registration will be restored. The petitioner retains right to challenge any over-assessment subsequently through appropriate application. en-us Mon, 28 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430971 The Gauhati HC disposed of a petition regarding transitional credit issues where the petitioner could not complete Tran-1 and Tran-2 transactions due to GST portal closure. The court directed that the petitioner and tax department sit together to determine exact tax dues, interest, and penalties. Following the precedent in Mayflower Hotels case, the petitioner must provide written undertaking to pay assessed amounts, after which registration will be restored. The petitioner retains right to challenge any over-assessment subsequently through appropriate application. Case-Laws GST Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430971