https://www.taxtmi.com/caselaws?id=392660 The court upheld the petitioner's right to carry forward unutilized credit under the GST regime, emphasizing that this right is vested and cannot be denied on procedural or technical grounds. It directed the respondents to allow the petitioner to file or revise the GST TRAN-1 form by a specified date, ensuring that technicalities do not hinder taxpayers' legitimate rights. The decision aligns with previous judgments recognizing the importance of upholding vested rights and avoiding arbitrary denials. en-us Mon, 16 Dec 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392660 The court upheld the petitioner's right to carry forward unutilized credit under the GST regime, emphasizing that this right is vested and cannot be denied on procedural or technical grounds. It directed the respondents to allow the petitioner to file or revise the GST TRAN-1 form by a specified date, ensuring that technicalities do not hinder taxpayers' legitimate rights. The decision aligns with previous judgments recognizing the importance of upholding vested rights and avoiding arbitrary denials. Case-Laws GST Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392660