https://www.taxtmi.com/caselaws?id=369651 The Bombay HC ruled that petitioners could distribute transitional input tax credit available on July 1, 2017 among their branch offices with separate GST registrations under Section 140(8) of CGST Act, 2017. Due to technical issues preventing online filing and the October 20, 2018 deadline under Section 16(4), the court allowed manual filing of revised TRANS 1, ITC 01 and GSTR 3B forms. The petitioners were permitted to transfer credit from Mumbai to branches in Delhi, Gujarat and Karnataka, subject to jurisdictional commissioner approval. Petition disposed of. en-us Fri, 19 Oct 2018 00:00:00 +0530 Thu, 27 Feb 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369651 The Bombay HC ruled that petitioners could distribute transitional input tax credit available on July 1, 2017 among their branch offices with separate GST registrations under Section 140(8) of CGST Act, 2017. Due to technical issues preventing online filing and the October 20, 2018 deadline under Section 16(4), the court allowed manual filing of revised TRANS 1, ITC 01 and GSTR 3B forms. The petitioners were permitted to transfer credit from Mumbai to branches in Delhi, Gujarat and Karnataka, subject to jurisdictional commissioner approval. Petition disposed of. Case-Laws GST Fri, 19 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369651