https://www.taxtmi.com/caselaws?id=388033 The Court directed the Respondents to allow the Petitioners to file or revise TRAN-1 forms by 30.11.2019, ensuring that legitimate claims of CENVAT/ITC are not denied due to non-filing by the original deadline. The judgment emphasized protecting vested rights and fairness in transitioning to the GST regime, citing constitutional violations if credit is denied on procedural grounds. The Court highlighted the government's extension of deadlines and technical glitches as reasons to permit late filings, rejecting arguments based on time limits and procedural lapses. en-us Mon, 04 Nov 2019 00:00:00 +0530 Mon, 26 Oct 2020 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388033 The Court directed the Respondents to allow the Petitioners to file or revise TRAN-1 forms by 30.11.2019, ensuring that legitimate claims of CENVAT/ITC are not denied due to non-filing by the original deadline. The judgment emphasized protecting vested rights and fairness in transitioning to the GST regime, citing constitutional violations if credit is denied on procedural grounds. The Court highlighted the government's extension of deadlines and technical glitches as reasons to permit late filings, rejecting arguments based on time limits and procedural lapses. Case-Laws GST Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388033