https://www.taxtmi.com/caselaws?id=392922 The court ruled in favor of the petitioners, a limited company, in a case concerning the entitlement to carry forward CENVAT credit under Section 140 of the CGST Act, 2017. The court acknowledged technical glitches prevented the timely filing of Form GST TRAN-1, leading to the petitioners being unable to claim the credit. The court directed the respondents to permit the petitioners to upload the form before 31st March 2020, in line with a previous order, to claim the CENVAT credit. The court emphasized that denying the credit would result in double taxation and was arbitrary. en-us Wed, 26 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392922 The court ruled in favor of the petitioners, a limited company, in a case concerning the entitlement to carry forward CENVAT credit under Section 140 of the CGST Act, 2017. The court acknowledged technical glitches prevented the timely filing of Form GST TRAN-1, leading to the petitioners being unable to claim the credit. The court directed the respondents to permit the petitioners to upload the form before 31st March 2020, in line with a previous order, to claim the CENVAT credit. The court emphasized that denying the credit would result in double taxation and was arbitrary. Case-Laws GST Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392922