https://www.taxtmi.com/caselaws?id=396354 The court allowed the petitioner's challenge to the vires of Rule 117(1A) of Central GST Rules, 2017, permitting them to upload form TRAN-I for credit of excess VAT due to technical glitches. While the court did not invalidate Rule 117(1A), it criticized its narrow interpretation and allowed the petitioner to carry forward CENVAT credit. The court emphasized fair treatment of taxpayers and directed the Respondents to permit TRAN-I upload by 30.06.2020, with the petitioner having the option to avail ITC in GSTR-3B of July 2020 if compliance was not met. en-us Fri, 19 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396354 The court allowed the petitioner's challenge to the vires of Rule 117(1A) of Central GST Rules, 2017, permitting them to upload form TRAN-I for credit of excess VAT due to technical glitches. While the court did not invalidate Rule 117(1A), it criticized its narrow interpretation and allowed the petitioner to carry forward CENVAT credit. The court emphasized fair treatment of taxpayers and directed the Respondents to permit TRAN-I upload by 30.06.2020, with the petitioner having the option to avail ITC in GSTR-3B of July 2020 if compliance was not met. Case-Laws GST Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396354