Gujarat HC Upholds Provision prescribing Time limit for filing GST TRAN-1

A two-judge bench of the Gujarat High Court has recently upheld the provisions of the GST Laws wherein a time limit was prescribed for claiming transitional credit under the old tax regime in form GST TRAN-1. Before the High Court, the petitioners challenged the constitutionality of the provisions relating to the time limit prescribed for filing GST TRAN-1. The petitioners claimed that they w…