https://www.taxtmi.com/caselaws?id=393584 The court dismissed the petitions as the petitioners failed to prove technical glitches and attempts to file Form GST Tran-1 within the prescribed period. The validity of Rule 117 was upheld, and the limitation period for claiming transitional credit was deemed applicable. The court rejected arguments on vested rights and upheld the GST Council's findings, denying relief to the petitioners. No costs were awarded. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393584 The court dismissed the petitions as the petitioners failed to prove technical glitches and attempts to file Form GST Tran-1 within the prescribed period. The validity of Rule 117 was upheld, and the limitation period for claiming transitional credit was deemed applicable. The court rejected arguments on vested rights and upheld the GST Council's findings, denying relief to the petitioners. No costs were awarded. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393584