TaxTMI 
TaxTMI 
Regarding the procedure for referring TRAN-1/TRAN-2 related cases to GSTN in compliance with the judgments passed by the Hon’ble High Court/Hon’ble Supreme Court.
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....2340;र प्रदेश। विषय :- मा0 उच्च न्यायालय/मा० सर्वोच्च न्यायालय द्वारा पारित निर्णयों के अनुपालन में TRAN- I/TRAN-2 से सम्बन्धित मामले GSTN को संदर्भित किये जाने की प्रक्रिया के सम्बन्ध में। कृपया उक्त विषयक जी.एस.टी. काउंसिल ....
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....6;ं- (i) Cases shall not be referred to ITGRC wherever an appeal against the order of Court at appropriate judicial forum is decided to be filed. (ii) If the order of High Court to allow filing of TRAN-1/2 etc has been accepted by the jurisdictional Competent Authority of the Centre/State Tax, then such cases shall not be referred to ITGRC. ITGRC की 11वीं बैठक में लिये गए निर्णय तथा जी.एस.टी. काउंसिल सचिवालय के O.M. दिनांक 17.06.2020 से संसूचित प्रक्रिया के क्रम में निम्न निर्देश दिये जाते हैं- 2.1 ऐसे सभी ....
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....2368;शनल कमिश्नर ग्रेड-1 के समक्ष तथ्यों सहित टिप्पणी प्रस्तुत की जाएगी। ज्वाइन्ट कमिश्नर (कारपोरेट सर्किल) द्वारा अपने अधिक्षेत्र से सम्बन्धित प्रकरण परीक्षण के उपरान्त टिप्पणी सहित सीधे जोनल एडीशनल कमिश....
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....366;एगी। 2.3 जिन मामलों में जोनल एडीशनल कमिश्नर द्वारा न्यायिक निर्णय को स्वीकार करने का निर्णय लिया जाएगा, उन मामलों में जोनल एडीशनल कमिश्नर द्वारा अपनी सुस्पष्ट संस्तुति सहित निम्न प्रारूप में सूचना आई०टी&....
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....;त करने हेतु GSTN को अग्रसारित किया जाएगा। कृपया अधीनस्थ अधिकारियों को तदनुरूप अवगत कराते हुए शत प्रतिशत अनुपालन सुनिश्चित कराने का कष्ट करें। संलग्नक :- उपरोक्तानुसार। (अमृता सोनी) कमिश्नर, वाणिज्य कर, उत्&....
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....ppeal before the appropriate judicial forum against the concerned judicial decision or acceptance thereof. 2.2 In all cases where the Zonal Additional Commissioner decides to file an appeal before the appropriate judicial forum, appeals shall be filed by following the prescribed departmental procedure, and effective representation shall be ensured. 2.3 In cases where the Zonal Additional Commissioner decides to accept the judicial decision, the Zonal Additional Commissioner shall provide his clear recommendation and furnish the information in the following format to the IT Section, Headquarters, in an Excel file via e-mail at [email protected] by 10.11.2020: S. No. Title of Case WP No. and Date Issue in Brief Directions of Hon'ble High Court Error Committed by the taxpayer Recommendation of Officer of the State/Centre The cases of the above category received from various zones shall be forwarded by the IT Section, after approval of the undersigned, to GSTN in the prescribed format for necessary compliance. 2.4 Cases relating to technical glitches, which were received up to 31....
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....ails should be sent to GSTN with proper recommendation and specific HC order copy as per 3200 GSTC meeting to enable filing of TRAN-1/TRAN-2. GSTC Secretariat had prescribed the following format to be followed by the jurisdictional tax authority while forwarding cases in terms of the decision of 32010 GSTC vide OM dated 19.2.2019 (copy attached) read with CBIC's letter dated 01.08.2019 (copy attached) :- S.No Title of Case WP No. and Date Issue in Brief Directions of Hon'ble. High Court Error Committed by the taxpayer Recommendation of Officer of the State/Centre Again in the 11th ITGRC (copy attached) meeting it was decided that once the order has been accepted by the jurisdictional authority and has attained finalty, it needs to be communicated in writing to GSTN with the approval of the competent authority of Centre/ State Tax to implement that order. On this aspect, it was discussed that a final decision regarding filing writ appeal/ review petition/ SLP against any court order or acceptance of the concerned court order in a time bound manner has to be taken by the jurisdictional Central Tax/ State Tax authorities as per prescribed guidelines. In cases pertaining to Ce....