https://www.taxtmi.com/caselaws?id=389281 The court quashed the rejection of the petitioner's migration application to the GST regime, allowing registration for transitional credit from July 2017 onwards. Despite an error in providing the GSTIN, the court found no identity dispute and emphasized the importance of relaxing procedural requirements to prevent denial of substantive benefits due to technical lapses. The court directed the respondents to consider the GSTIN issued in July 2018 as covering the relevant period and instructed necessary system adjustments to be made promptly. en-us Fri, 29 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389281 The court quashed the rejection of the petitioner's migration application to the GST regime, allowing registration for transitional credit from July 2017 onwards. Despite an error in providing the GSTIN, the court found no identity dispute and emphasized the importance of relaxing procedural requirements to prevent denial of substantive benefits due to technical lapses. The court directed the respondents to consider the GSTIN issued in July 2018 as covering the relevant period and instructed necessary system adjustments to be made promptly. Case-Laws GST Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389281