https://www.taxtmi.com/caselaws?id=390201 Transitional GST credit under TRAN-1 could not be denied where the taxpayer made a bona fide attempt to file or revise within time but was prevented by portal-related technical difficulty. The Court treated the failure to complete filing as a procedural lapse that could not defeat the substantive right to carry forward accrued credit from the VAT regime. It held that the claim should not be rejected merely for non-filing before the cut-off date and permitted electronic or manual revision of TRAN-1, while leaving verification of genuineness to the authorities. en-us Thu, 19 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390201 Transitional GST credit under TRAN-1 could not be denied where the taxpayer made a bona fide attempt to file or revise within time but was prevented by portal-related technical difficulty. The Court treated the failure to complete filing as a procedural lapse that could not defeat the substantive right to carry forward accrued credit from the VAT regime. It held that the claim should not be rejected merely for non-filing before the cut-off date and permitted electronic or manual revision of TRAN-1, while leaving verification of genuineness to the authorities. Case-Laws GST Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390201