https://www.taxtmi.com/article/detailed?id=9206 The note examines the conflict between the taxpayer's right to carry forward pre GST input tax credits and the rule based filing requirement for Form Tran 1, noting High Court authority treating accrued transitional credit as a vested right and construing portal difficulties broadly. It explains that a retrospective amendment validated rule making power to prescribe time limits but did not, in the authors' view, displace the substantive rationales of the High Court decisions. Taxpayers are advised to seek nodal officer portal enablement and, if refused, file writ petitions. en-us Sat, 23 May 2020 09:54:57 +0530 Sat, 23 May 2020 09:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9206 The note examines the conflict between the taxpayer's right to carry forward pre GST input tax credits and the rule based filing requirement for Form Tran 1, noting High Court authority treating accrued transitional credit as a vested right and construing portal difficulties broadly. It explains that a retrospective amendment validated rule making power to prescribe time limits but did not, in the authors' view, displace the substantive rationales of the High Court decisions. Taxpayers are advised to seek nodal officer portal enablement and, if refused, file writ petitions. Articles Goods and Services Tax - GST Sat, 23 May 2020 09:54:57 +0530 https://www.taxtmi.com/article/detailed?id=9206