https://www.taxtmi.com/article/detailed?id=8816 Section 140 and Rule 117 permit carry forward of unutilized pre GST input tax credit contingent on filing Form GST TRAN 1; due to technical failures in the electronic filing system the Government allowed an extended remedial window on production of digital evidence and application to the IT redressal nodal officer, while High Courts have held that the right to transitional credit is substantive and procedural time limits should not extinguish that right, directing administrative relief or judicial remedies where portal failures prevented filing. en-us Tue, 12 Nov 2019 06:30:04 +0530 Tue, 12 Nov 2019 06:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8816 Section 140 and Rule 117 permit carry forward of unutilized pre GST input tax credit contingent on filing Form GST TRAN 1; due to technical failures in the electronic filing system the Government allowed an extended remedial window on production of digital evidence and application to the IT redressal nodal officer, while High Courts have held that the right to transitional credit is substantive and procedural time limits should not extinguish that right, directing administrative relief or judicial remedies where portal failures prevented filing. Articles Goods and Services Tax - GST Tue, 12 Nov 2019 06:30:04 +0530 https://www.taxtmi.com/article/detailed?id=8816