https://www.taxtmi.com/article/detailed?id=7957 Courts have addressed transitional input tax credit under GST, upholding the statutory one year limit as having nexus with legislative objective while directing administrative remediation (such as reopening portals and provisional acceptance) where electronic failures prevented timely filing. Judicial review also covered detention and seizure procedures-treating mis stated orders as operative under the appropriate central GST/IGST framework when lawful and ordering release where confiscation was inapplicable-and granted relief to taxpayers affected by registration or system errors. These decisions stress procedural regularity and administrative flexibility in the face of technical disruptions. en-us Wed, 11 Apr 2018 07:58:30 +0530 Wed, 11 Apr 2018 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7957 Courts have addressed transitional input tax credit under GST, upholding the statutory one year limit as having nexus with legislative objective while directing administrative remediation (such as reopening portals and provisional acceptance) where electronic failures prevented timely filing. Judicial review also covered detention and seizure procedures-treating mis stated orders as operative under the appropriate central GST/IGST framework when lawful and ordering release where confiscation was inapplicable-and granted relief to taxpayers affected by registration or system errors. These decisions stress procedural regularity and administrative flexibility in the face of technical disruptions. Articles Goods and Services Tax - GST Wed, 11 Apr 2018 07:58:30 +0530 https://www.taxtmi.com/article/detailed?id=7957