https://www.taxtmi.com/caselaws?id=396250 The GST transitional framework was intended to preserve accumulated credit under the earlier tax regime, and a rigid reading of the filing deadline should not defeat that substantive right where the taxpayer attempted timely compliance but the electronic utility was unavailable. In those circumstances, permitting manual filing of GST TRAN-II or reopening the portal for verification was warranted to avoid prejudice caused by technical inability and to protect transitional credit on stock held on the appointed date. en-us Wed, 24 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396250 The GST transitional framework was intended to preserve accumulated credit under the earlier tax regime, and a rigid reading of the filing deadline should not defeat that substantive right where the taxpayer attempted timely compliance but the electronic utility was unavailable. In those circumstances, permitting manual filing of GST TRAN-II or reopening the portal for verification was warranted to avoid prejudice caused by technical inability and to protect transitional credit on stock held on the appointed date. Case-Laws GST Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396250