https://www.taxtmi.com/caselaws?id=396528 Transitional input tax credit is treated as an accrued vested right and cannot be denied by an unduly narrow reading of procedural transition rules. The Court viewed Rule 117(1A) as too restrictive if confined to portal-side technical difficulty alone, since such a construction could operate arbitrarily and discriminatorily against taxpayers unable to migrate smoothly to GST. It also accepted that where the portal had not functioned effectively and extensions had been granted, taxpayers could be permitted to upload TRAN-I belatedly, with the department retaining power to verify the claim. The relief was extended to preserve accumulated credit rather than permit its forfeiture. en-us Fri, 19 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396528 Transitional input tax credit is treated as an accrued vested right and cannot be denied by an unduly narrow reading of procedural transition rules. The Court viewed Rule 117(1A) as too restrictive if confined to portal-side technical difficulty alone, since such a construction could operate arbitrarily and discriminatorily against taxpayers unable to migrate smoothly to GST. It also accepted that where the portal had not functioned effectively and extensions had been granted, taxpayers could be permitted to upload TRAN-I belatedly, with the department retaining power to verify the claim. The relief was extended to preserve accumulated credit rather than permit its forfeiture. Case-Laws GST Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396528