https://www.taxtmi.com/caselaws?id=393583 The High Court of Himachal Pradesh directed the respondents to permit the petitioners to file Form GST TRAN-I either electronically or manually by a specified deadline of 31.03.2020. The Court emphasized that procedural issues or system failures should not deny the petitioners their right to claim input tax credit under the Goods and Services Tax (GST) regime for excise duty and National Calamity Contingent Duty (NCCD) paid before the implementation of GST. The judgment aimed to address the challenges faced by the petitioners in availing transitional ITC and ensure they were not unfairly deprived of their rightful credits. en-us Thu, 12 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393583 The High Court of Himachal Pradesh directed the respondents to permit the petitioners to file Form GST TRAN-I either electronically or manually by a specified deadline of 31.03.2020. The Court emphasized that procedural issues or system failures should not deny the petitioners their right to claim input tax credit under the Goods and Services Tax (GST) regime for excise duty and National Calamity Contingent Duty (NCCD) paid before the implementation of GST. The judgment aimed to address the challenges faced by the petitioners in availing transitional ITC and ensure they were not unfairly deprived of their rightful credits. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393583