https://www.taxtmi.com/caselaws?id=385551 The HC allowed the writ applications, directing respondents to permit filing of GST TRAN-1 and TRAN-2 forms, enabling petitioners to claim transitional credit. It declared the due date under Rule 117 of the CGST Rules as procedural, not mandatory, and made the rule absolute, granting the reliefs sought by petitioners. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385551 The HC allowed the writ applications, directing respondents to permit filing of GST TRAN-1 and TRAN-2 forms, enabling petitioners to claim transitional credit. It declared the due date under Rule 117 of the CGST Rules as procedural, not mandatory, and made the rule absolute, granting the reliefs sought by petitioners. Case-Laws GST Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385551