https://www.taxtmi.com/caselaws?id=391316 Transitional GST input tax credit could not be denied merely because Form GST TRAN-1 was not uploaded before the cut-off date, where the taxpayers had reasonably relied on an official press release indicating a later filing window. The Kerala High Court held that the petitioners were entitled to have their claims considered on merits, and that the genuineness of the credit claim could still be verified by the authorities. The impugned communications were quashed, and the respondents were directed to facilitate filing electronically or, if necessary, accept the form manually by the date fixed by the Court. en-us Fri, 13 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391316 Transitional GST input tax credit could not be denied merely because Form GST TRAN-1 was not uploaded before the cut-off date, where the taxpayers had reasonably relied on an official press release indicating a later filing window. The Kerala High Court held that the petitioners were entitled to have their claims considered on merits, and that the genuineness of the credit claim could still be verified by the authorities. The impugned communications were quashed, and the respondents were directed to facilitate filing electronically or, if necessary, accept the form manually by the date fixed by the Court. Case-Laws GST Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391316