https://www.taxtmi.com/caselaws?id=387180 Transitional input credit claims linked to Form GST TRAN1 and alleged technical or system errors are to be examined under the procedure in CBIC circular dated 03.12.2018, as reflected in the IT Grievance Redressal Committee guidance. The court noted that the petitioner's TRAN1 was filed within time and that entitlement to transitional credit was not disputed, but the substantive claim was left undecided because the representation remained pending before the competent authority. The respondent was therefore directed to consider and decide the pending representation in accordance with the prescribed procedure and place the decision on the record by the returnable date. en-us Wed, 09 Oct 2019 00:00:00 +0530 Thu, 26 Mar 2020 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387180 Transitional input credit claims linked to Form GST TRAN1 and alleged technical or system errors are to be examined under the procedure in CBIC circular dated 03.12.2018, as reflected in the IT Grievance Redressal Committee guidance. The court noted that the petitioner's TRAN1 was filed within time and that entitlement to transitional credit was not disputed, but the substantive claim was left undecided because the representation remained pending before the competent authority. The respondent was therefore directed to consider and decide the pending representation in accordance with the prescribed procedure and place the decision on the record by the returnable date. Case-Laws GST Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387180