{"id":71393,"date":"2025-04-23T09:09:34","date_gmt":"2025-04-23T03:39:34","guid":{"rendered":""},"modified":"2025-04-23T09:09:34","modified_gmt":"2025-04-23T03:39:34","slug":"input-tax-credit-restoration-assessees-granted-portal-access-to-file-or-revise-tran-1-forms-under-recent-directive","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71393","title":{"rendered":"Input Tax Credit Restoration: Assessees Granted Portal Access to File or Revise TRAN-1 Forms Under Recent Directive"},"content":{"rendered":"<p>Input Tax Credit Restoration: Assessees Granted Portal Access to File or Revise TRAN-1 Forms Under Recent Directive<br \/>Case-Laws<br \/>GST<br \/>HC ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and departmental circular, web portal was reopened, allowing assessees to file or revise TRAN-1 forms irrespective of prior writ petitions or ITGRC decisions. Petitioner utilized the facility to file TRAN-1 form, resolving all previously ra<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87685\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Restoration: Assessees Granted Portal Access to File or Revise TRAN-1 Forms Under Recent DirectiveCase-LawsGSTHC ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and dep<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71393","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71393"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71393\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}