https://www.taxtmi.com/caselaws?id=389579 Transitional GST credit could not be denied merely because of a clerical error in filing TRAN-1 where the underlying entitlement was otherwise undisputed and the statutory preconditions for transitional credit had been met. The analysis treats section 140 of the CGST Act, read with rule 117 of the CGST Rules and the relevant return requirements under the Service Tax Rules, as permitting carry forward of credit when the necessary ST-3 return compliance exists. An uploading mistake in TRAN-1, by itself, was not enough to defeat the claim, particularly in light of the extended time for filing and the approach adopted in similar cases. The petitioner was therefore entitled to revise TRAN-1 and pursue the credit claim. en-us Thu, 05 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389579 Transitional GST credit could not be denied merely because of a clerical error in filing TRAN-1 where the underlying entitlement was otherwise undisputed and the statutory preconditions for transitional credit had been met. The analysis treats section 140 of the CGST Act, read with rule 117 of the CGST Rules and the relevant return requirements under the Service Tax Rules, as permitting carry forward of credit when the necessary ST-3 return compliance exists. An uploading mistake in TRAN-1, by itself, was not enough to defeat the claim, particularly in light of the extended time for filing and the approach adopted in similar cases. The petitioner was therefore entitled to revise TRAN-1 and pursue the credit claim. Case-Laws GST Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389579