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    <title>Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in Union of India vs. Fileo Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, dated 22.07.2022 &amp; 02.09.2022</title>
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    <description>The Supreme Court directed reopening of the common portal to permit filing or revision of FORM GST TRAN-1/TRAN-2 for a limited window, and mandated that jurisdictional tax officers verify claims filed during that window and pass reasoned orders within 90 days, after which allowed transitional credit shall be reflected in the Electronic Credit Ledger. Verification duties, State Central coordination, procedural checks, documentary requisites, opportunity to be heard, reporting formats and recovery of excess credit are specified.</description>
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      <description>The Supreme Court directed reopening of the common portal to permit filing or revision of FORM GST TRAN-1/TRAN-2 for a limited window, and mandated that jurisdictional tax officers verify claims filed during that window and pass reasoned orders within 90 days, after which allowed transitional credit shall be reflected in the Electronic Credit Ledger. Verification duties, State Central coordination, procedural checks, documentary requisites, opportunity to be heard, reporting formats and recovery of excess credit are specified.</description>
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