https://www.taxtmi.com/caselaws?id=380171 The court addressed procedural glitches in the GST Network affecting an input tax credit claim by a trader and distributor under Section 140(3) of the CGST Act. While refraining from determining the entitlement to credit, the court emphasized the need for a thorough examination of the claim documents and highlighted systemic challenges in the GST Network. The court directed the authorities to allow the petitioner to refile the form and instructed enhancements to the software to prevent future errors. The judgment concluded with directions to address technical issues and ensure fair processing of input tax credit claims. en-us Mon, 13 May 2019 00:00:00 +0530 Tue, 27 Aug 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380171 The court addressed procedural glitches in the GST Network affecting an input tax credit claim by a trader and distributor under Section 140(3) of the CGST Act. While refraining from determining the entitlement to credit, the court emphasized the need for a thorough examination of the claim documents and highlighted systemic challenges in the GST Network. The court directed the authorities to allow the petitioner to refile the form and instructed enhancements to the software to prevent future errors. The judgment concluded with directions to address technical issues and ensure fair processing of input tax credit claims. Case-Laws GST Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380171