https://www.taxtmi.com/caselaws?id=396105 The court allowed the petition challenging the validity of Rule 117(1A) of the CGST Act, 2017. The petitioner was permitted to electronically upload form TRAN-I or avail input tax credit (ITC) in the monthly return GSTR-3B by a specified date. Failure to comply would allow the petitioner to claim ITC in the subsequent return. The court emphasized the importance of not denying credit to dealers facing technical difficulties, citing constitutional provisions. en-us Thu, 18 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396105 The court allowed the petition challenging the validity of Rule 117(1A) of the CGST Act, 2017. The petitioner was permitted to electronically upload form TRAN-I or avail input tax credit (ITC) in the monthly return GSTR-3B by a specified date. Failure to comply would allow the petitioner to claim ITC in the subsequent return. The court emphasized the importance of not denying credit to dealers facing technical difficulties, citing constitutional provisions. Case-Laws GST Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396105