https://www.taxtmi.com/caselaws?id=389581 The court held that petitioners could file or revise TRAN-I forms beyond the statutory period due to technical glitches on the common portal. It emphasized that denial of the right to carry forward unutilized credit violated constitutional rights. The court directed respondents to allow electronic or manual submission of forms by 31.12.2019, ensuring verification of claims. Fairness and adherence to constitutional principles were highlighted in the judgment. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389581 The court held that petitioners could file or revise TRAN-I forms beyond the statutory period due to technical glitches on the common portal. It emphasized that denial of the right to carry forward unutilized credit violated constitutional rights. The court directed respondents to allow electronic or manual submission of forms by 31.12.2019, ensuring verification of claims. Fairness and adherence to constitutional principles were highlighted in the judgment. Case-Laws GST Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389581