https://www.taxtmi.com/caselaws?id=371223 Transitional input tax credit under the GST regime was examined in the context of Section 140 of the Jharkhand GST Act, 2017 and Rule 117 of the Jharkhand GST Rules, 2017, which govern the mechanism and time limit for filing TRAN-1 and TRAN-2 forms. On the facts noted, the GST portal had not been accessed by the petitioner for stated reasons and correspondence had continued on the issue. In those circumstances, the Court directed the respondents to accept the hard copies of FORM GST TRAN-1 and TRAN-2 and scrutinize them for the claimed transitional credit. en-us Mon, 20 Aug 2018 00:00:00 +0530 Wed, 05 Mar 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371223 Transitional input tax credit under the GST regime was examined in the context of Section 140 of the Jharkhand GST Act, 2017 and Rule 117 of the Jharkhand GST Rules, 2017, which govern the mechanism and time limit for filing TRAN-1 and TRAN-2 forms. On the facts noted, the GST portal had not been accessed by the petitioner for stated reasons and correspondence had continued on the issue. In those circumstances, the Court directed the respondents to accept the hard copies of FORM GST TRAN-1 and TRAN-2 and scrutinize them for the claimed transitional credit. Case-Laws GST Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371223