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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC ruled in favor of petitioner seeking permission to revise GSTR-3B returns for July-November 2017. The case centered on transitional ITC claims under Section 140 of CGST Act 2017. Court acknowledged system limitations, noting TRAN-01 facility was available only from August 25, 2017, despite GST implementation from July 1, 2017. The delay in ITC availability forced petitioner to discharge liability through cash payments. HC emphasized technical glitches shouldn't penalize compliant taxpayers, particularly those under inverted duty structure. The ruling permits revision of returns, allowing proper ITC utilization despite initial system constraints.

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