https://www.taxtmi.com/article/detailed?id=9161 Rule 117's time-prescription for filing Form TRAN-1 is to be read as directory, not mandatory, so that subordinate rules cannot extinguish vested pre-GST CENVAT credits; "technical difficulty" must be interpreted broadly to include user-side and systemic impediments beyond the GST common portal; and, absent an explicit statutory time-bar, the residuary provisions of the Limitation Act supply a three-year outer boundary for availing transitional credit, with the vested nature of such credits treated as property-like entitlements that cannot be curtailed by delegated legislation. en-us Fri, 08 May 2020 10:21:12 +0530 Fri, 08 May 2020 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9161 Rule 117's time-prescription for filing Form TRAN-1 is to be read as directory, not mandatory, so that subordinate rules cannot extinguish vested pre-GST CENVAT credits; "technical difficulty" must be interpreted broadly to include user-side and systemic impediments beyond the GST common portal; and, absent an explicit statutory time-bar, the residuary provisions of the Limitation Act supply a three-year outer boundary for availing transitional credit, with the vested nature of such credits treated as property-like entitlements that cannot be curtailed by delegated legislation. Articles Goods and Services Tax - GST Fri, 08 May 2020 10:21:12 +0530 https://www.taxtmi.com/article/detailed?id=9161