https://www.taxtmi.com/caselaws?id=389002 The Division Bench of Punjab and Haryana High Court allowed the writ petition challenging rule 117 in Central Goods and Services Tax Rules, 2017. The court directed revenue authorities to permit the petitioner to file GST TRAN-1 form to claim credit accrued on their stock as of 30th June, 2017, despite missing the filing deadline due to system failure. The court emphasized that property rights, including CENVAT credit, cannot be denied without legal authority, granting relief to the petitioner based on principles established in previous High Court judgments. en-us Thu, 21 Nov 2019 00:00:00 +0530 Thu, 28 Nov 2019 14:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389002 The Division Bench of Punjab and Haryana High Court allowed the writ petition challenging rule 117 in Central Goods and Services Tax Rules, 2017. The court directed revenue authorities to permit the petitioner to file GST TRAN-1 form to claim credit accrued on their stock as of 30th June, 2017, despite missing the filing deadline due to system failure. The court emphasized that property rights, including CENVAT credit, cannot be denied without legal authority, granting relief to the petitioner based on principles established in previous High Court judgments. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389002