https://www.taxtmi.com/caselaws?id=392923 The court directed the respondents to grant transitional input tax credit claimed under Section 140 of the CGST Act, emphasizing the petitioner's entitlement to the credit as a vested right. The denial without evidence of failure to claim within the prescribed time was deemed unjustified. The matter was resolved by the Nodal Officer, allowing the petitioner to file TRAN 1. The judgment highlighted the importance of fair decision-making processes, legal principles governing tax credits, and adherence to procedural requirements in resolving disputes over transitional input tax credit. The writ application was disposed of with a directive for prompt resolution within two weeks. 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=392923 The court directed the respondents to grant transitional input tax credit claimed under Section 140 of the CGST Act, emphasizing the petitioner's entitlement to the credit as a vested right. The denial without evidence of failure to claim within the prescribed time was deemed unjustified. The matter was resolved by the Nodal Officer, allowing the petitioner to file TRAN 1. The judgment highlighted the importance of fair decision-making processes, legal principles governing tax credits, and adherence to procedural requirements in resolving disputes over transitional input tax credit. The writ application was disposed of with a directive for prompt resolution within two weeks. Case-Laws GST Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392923