https://www.taxtmi.com/caselaws?id=392351 The court directed the respondent to permit the petitioner to upload Tran-1 for transition of credit, recognizing the challenges faced by taxpayers in adapting to the GST system. Previous judgments emphasized that time limits for transition of credit are not strictly mandatory, and transition of credit was deemed a constitutional right. The court exercised discretion in allowing the petitioner to claim transitional credit, highlighting the distinction between credit availing and utilization falling under assessment. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392351 The court directed the respondent to permit the petitioner to upload Tran-1 for transition of credit, recognizing the challenges faced by taxpayers in adapting to the GST system. Previous judgments emphasized that time limits for transition of credit are not strictly mandatory, and transition of credit was deemed a constitutional right. The court exercised discretion in allowing the petitioner to claim transitional credit, highlighting the distinction between credit availing and utilization falling under assessment. Case-Laws GST Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392351