https://www.taxtmi.com/caselaws?id=396493 Rule 117(1A) of the Haryana GST Rules, 2017 is discussed as a procedural restriction that should not be applied to defeat accrued transitional credit where a taxpayer could not file TRAN-I within time because of GST filing difficulties. The Punjab and Haryana High Court treated denial of unutilised pre-GST credit on that basis as arbitrary and discriminatory, and as inconsistent with equality and protection of property, while declining to strike down the rule itself. It recognised relief permitting upload of TRAN-I or, if necessary, claim of input tax 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=396493 Rule 117(1A) of the Haryana GST Rules, 2017 is discussed as a procedural restriction that should not be applied to defeat accrued transitional credit where a taxpayer could not file TRAN-I within time because of GST filing difficulties. The Punjab and Haryana High Court treated denial of unutilised pre-GST credit on that basis as arbitrary and discriminatory, and as inconsistent with equality and protection of property, while declining to strike down the rule itself. It recognised relief permitting upload of TRAN-I or, if necessary, claim of input tax 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=396493