2025 (8) TMI 233

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....ainst an unregistered person, they are being disposed of, by way of this common order. 2. The petitioner, who was earlier registered under the Andhra Pradesh Value Added Tax Act, 2005, had migrated to the GST regime with effect from 01.07.2017. The petitioner, as on the appointed date, i.e., 01.07.2017, had paid excise duty on the stock available with him and sought transition of this excise duty to the GST regime. 3. Under the transitory provisions of Section 143, any registered person, who sought transition of any credit available to him under the relevant tax laws, was required to file Tran-1 Form and Tran-3 Form for obtaining transition of the said credit to the GST regime. It appears that the petitioner had filed Tran-1 Form but has ....

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....s arrayed as 3rd respondent in W.P. No.14496 of 2024, had rejected the forms of the petitioner, filed on 29.11.2022, by way of an order, dated 10.02.2023. The 3rd respondent in W.P. No.14496 of 2024, relying upon circular No. 180/12/2022-GST, dated 09.09.2022, had held that Tran Forms cannot be accepted where adjudication relating to the eligibility of the transitional credit is before the appropriate authority. It may also be noted that the rejection of the transitional credit in the first round was still pending adjudication. 7. Aggrieved by the Order in Original of the Superintendent/3rd respondent in W.P. No. 14496 of 2024, the petitioner has approached the Additional Commissioner/4th respondent in W.P. No. 14496 of 2024, by way of an ....

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....ly or partly been rejected by the proper officer, the appropriate remedy in such cases is to prefer an appeal against the said order or to pursue alternative remedies available as per law. Where the adjudication/appeal proceeding in such cases is pending, the appropriate course would be to pursue the said adjudication/appeal. In such cases, filing a fresh declaration in FORM GST TRAN-1/TRAN-2, pursuant to the special dispensation being provided vide this circular, is not the appropriate course of action." 12. This guideline stipulates that where Tran Forms filed by the persons is subjected to adjudication on the question of whether they were entitled to avail of such credit, such persons were not entitled to file fresh Tran Forms and they ....