Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
Entering a transitional input tax credit claim in the wrong...
Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on appeal.
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Entering a transitional input tax credit claim in the wrong table of Form GST TRAN-1 is a technical error that does not defeat substantive entitlement where the taxpayer is otherwise eligible. Principles analogous to constructive res judicata bar a fresh eligibility objection in appeal where the ground was available earlier but the notice and adjudication relied solely on the incorrect table entry. Under section 107(11) of the CGST Act, further appellate inquiry is discretionary when necessary on the facts, rather than mandatory in every appeal.
Entering a transitional input tax credit claim in the wrong table of Form GST TRAN-1 is a technical error that does not defeat substantive entitlement where the taxpayer is otherwise eligible. Principles analogous to constructive res judicata bar a fresh eligibility objection in appeal where the ground was available earlier but the notice and adjudication relied solely on the incorrect table entry. Under section 107(11) of the CGST Act, further appellate inquiry is discretionary when necessary on the facts, rather than mandatory in every appeal.
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