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Tran-1 Directions Issued by SC Right Now

Tran-1 Directions Issued by SC Right Now

  1. GSTN portal to open common portal for all assesses to claim transitional credit for 60 days from 01.09.2022 till 30.10.2022 
  2. All assesses can claim benefit whether they have filed Writ or not
  3. GSTN to make sure no technical glitch during this time
  4. 90 days given to officers thereafter to verify the claim of credit on merits and pass appropriate order. The opportunity of hearing to be granted. 
  5. Thereafter credit to reflect in Electronic Credit Ledger
  6. CBIC can issue directions to field officers

All SLPs disposed off with these directions

 

Source: SC judgement - Operative portion on TRAN 1

 

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