https://www.taxtmi.com/caselaws?id=396467 Transitional input tax credit under the pre-GST regime was treated as a protected and vested entitlement, and the time restriction in Rule 117(1A) of the Haryana GST Rules, 2017 was read in light of fairness under Article 14 and property protection under Article 300A. The Court did not strike down the rule, but it accepted that repeated extensions and technical migration issues could not defeat the taxpayer's substantive credit claim. The petitioner was therefore permitted to upload Form TRAN-I and, if necessary, to avail the corresponding credit in GSTR-3B, subject to verification of the claim's genuineness. en-us Fri, 19 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396467 Transitional input tax credit under the pre-GST regime was treated as a protected and vested entitlement, and the time restriction in Rule 117(1A) of the Haryana GST Rules, 2017 was read in light of fairness under Article 14 and property protection under Article 300A. The Court did not strike down the rule, but it accepted that repeated extensions and technical migration issues could not defeat the taxpayer's substantive credit claim. The petitioner was therefore permitted to upload Form TRAN-I and, if necessary, to avail the corresponding credit in GSTR-3B, subject to verification of the claim's genuineness. Case-Laws GST Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396467