https://www.taxtmi.com/caselaws?id=390524 The High Court of Kerala allowed the review petitions filed by the Goods and Services Tax Council and the Union Government, upholding a previous judgment that allowed writ petitioners to submit GST TRAN-1 Form under Section 140(3) of the Central Act due to technical issues. The Court emphasized that if the delay in uploading details was not the petitioners' fault, they should be allowed to claim credit for input tax during migration. The Court directed that all instructions from the previous judgment should be followed in this case, ultimately disposing of the matter accordingly. en-us Mon, 28 Oct 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390524 The High Court of Kerala allowed the review petitions filed by the Goods and Services Tax Council and the Union Government, upholding a previous judgment that allowed writ petitioners to submit GST TRAN-1 Form under Section 140(3) of the Central Act due to technical issues. The Court emphasized that if the delay in uploading details was not the petitioners' fault, they should be allowed to claim credit for input tax during migration. The Court directed that all instructions from the previous judgment should be followed in this case, ultimately disposing of the matter accordingly. Case-Laws GST Mon, 28 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390524