https://www.taxtmi.com/caselaws?id=393206 The Kerala High Court allowed the petition, quashed communications, and directed the respondents to permit manual or electronic filing of revised FORM GST TRAN-1 and FORM GST TRAN-2 by a specified date, ensuring verification of claims without denial based solely on the filing date. The court emphasized protecting substantive rights under the GST Act despite technical glitches. The judgment also highlighted the importance of safeguarding accrued tax credits during the transition to the GST regime, emphasizing the protection of substantive rights and facilitating credit transfers despite procedural challenges. en-us Fri, 17 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393206 The Kerala High Court allowed the petition, quashed communications, and directed the respondents to permit manual or electronic filing of revised FORM GST TRAN-1 and FORM GST TRAN-2 by a specified date, ensuring verification of claims without denial based solely on the filing date. The court emphasized protecting substantive rights under the GST Act despite technical glitches. The judgment also highlighted the importance of safeguarding accrued tax credits during the transition to the GST regime, emphasizing the protection of substantive rights and facilitating credit transfers despite procedural challenges. Case-Laws GST Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393206