Tagged “rule-117”

1 article on rule-117.

Landmark JudgmentGujarat High Court; Supreme Court of India

Filco Trade Centre: rescuing transitional credit

On 22 July 2022, a two-judge Supreme Court bench directed GSTN to reopen the common portal for two months, allowing every aggrieved taxpayer to file or revise TRAN-1 and TRAN-2 to carry forward pre-GST credit.

Valkya Editorial·1 Jun 2026·10 min