https://www.taxtmi.com/caselaws?id=394361 The High Court allowed the writ petition challenging the disallowance of legitimate un-availed CENVAT credit and failure to file Form GST Tran-1 electronically. Relying on judgments from other High Courts, the court permitted the petitioner to file or revise the form within 45 days. The court emphasized Rule 117 Sub Rule (1A) and granted permission to verify the claim's genuineness without denying the CENVAT/ITC claim. The Supreme Court's dismissal of the Special Leave Petition reinforced the High Court's decision, ultimately allowing the writ petition. en-us Thu, 12 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394361 The High Court allowed the writ petition challenging the disallowance of legitimate un-availed CENVAT credit and failure to file Form GST Tran-1 electronically. Relying on judgments from other High Courts, the court permitted the petitioner to file or revise the form within 45 days. The court emphasized Rule 117 Sub Rule (1A) and granted permission to verify the claim's genuineness without denying the CENVAT/ITC claim. The Supreme Court's dismissal of the Special Leave Petition reinforced the High Court's decision, ultimately allowing the writ petition. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394361