https://www.taxtmi.com/caselaws?id=396103 The court considered the challenge to Rule 117(1A) of the CGST Act, analyzed judicial precedents, and granted relief to the Petitioner. The Petitioner was allowed to upload TRAN-I by a specified date or avail ITC in the following month's return if the deadline was not met. The Court emphasized fairness, protection of taxpayer rights, and the importance of a broader interpretation of technical difficulties in tax compliance. en-us Thu, 18 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396103 The court considered the challenge to Rule 117(1A) of the CGST Act, analyzed judicial precedents, and granted relief to the Petitioner. The Petitioner was allowed to upload TRAN-I by a specified date or avail ITC in the following month's return if the deadline was not met. The Court emphasized fairness, protection of taxpayer rights, and the importance of a broader interpretation of technical difficulties in tax compliance. Case-Laws GST Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396103