https://www.taxtmi.com/caselaws?id=395138 The court allowed the petitions, directing the respondents to enable the petitioners to file Form TRAN-1 electronically or manually by 30th June 2020. The court also directed the respondents to publicize the judgment widely to allow other similarly situated taxpayers to avail the benefit. The court reiterated that the right to input tax credit is a vested right and procedural rules should not deprive taxpayers of this right. The judgment emphasized a fair and reasonable approach in transitioning to the GST regime, considering the technical and procedural challenges faced by taxpayers. en-us Tue, 05 May 2020 00:00:00 +0530 Tue, 03 Nov 2020 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395138 The court allowed the petitions, directing the respondents to enable the petitioners to file Form TRAN-1 electronically or manually by 30th June 2020. The court also directed the respondents to publicize the judgment widely to allow other similarly situated taxpayers to avail the benefit. The court reiterated that the right to input tax credit is a vested right and procedural rules should not deprive taxpayers of this right. The judgment emphasized a fair and reasonable approach in transitioning to the GST regime, considering the technical and procedural challenges faced by taxpayers. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395138