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Santosh Jaiswal-vs-Anand Surana-2026-juristway.com-2927-GSTAT(Kolkata)-GST
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2026-juristway.com-2927-GSTAT(Kolkata)-GSTSantosh Jaiswal v Anand Surana
✓ Good LawRemanded2 Judge Bench
TreatmentNot yet cited by a later judgment
2026-juristway.com-2927-GSTAT(Kolkata)-GST

Santosh Jaiswal

versus

Anand Surana

Court - Bench
GST Appellate Tribunal (GSTAT) - Kolkata
Date of Judgment
13 October 2026
Judges
Mr. Anindya Mitra, Member (Technical), Mr. S.G. Chattopadhyay, Member (Judicial)
Case Number
APL/1//KLK/2026
Advocate (Petitioner)
Mr. Wanlambor - Superintendent, CGST
Advocate (Respondent)
Mr. Cherian Punnoose - Ld. Advocate
Quick ref
Takeaway

Transitional Credit — Excess Availment in TRAN-1 — Section 74 Not Sustainable Without Proof of Wilful Mis-statement — Where transitional credit claimed in TRAN-1 (Rs. 65,59,997/-) exceeds the closing balance in ER-1/ST-3 returns under the existing law (Rs. 43,87,501/-), the matter requires thorough verification by the proper officer; however, Section 74 is not sustainable merely because wrong or incorrect information was furnished in TRAN-1 without establishing deliberate intention to evade tax, following the Kolkata Bench’s own decision in CGST Commissioner v. Power Tech Global Pvt. Ltd.

Digest & Analysis
Litigation Digest

In Santosh Jaiswal v. Anand Surana, 2026-juristway.com-2927-GSTAT(Kolkata)-GST, the Department appealed against the FAA’s order setting aside a demand for excess transitional credit of Rs. 21,72,496/- claimed in TRAN-1. The Tribunal remanded the matter for verification by the adjudicating authority but held that the notice under Section 74(1) was not sustainable as mere wrong or incorrect information does not establish charges of wilful mis-statement or suppression of facts, following the Tribunal’s own decision in CGST Commissioner v. Power Tech Global Pvt. Ltd. (2026) 1 GSTAT E-Journal 51 (Kolkata)) and the CBIC Instruction No. 05/2023-GST dated 13.12.2023.

Full Text
Judgment & Order
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