https://www.taxtmi.com/caselaws?id=397266 The court granted relief to the petitioner in transitioning unutilized credits from previous tax regimes to the Goods and Service Tax Act. The petitioner faced challenges in uploading required forms due to technical glitches, supported by a Circular establishing an IT Grievance Redressal Mechanism. The judgment emphasized the distinction between credit transition and utilization, requiring the assessee to establish technical difficulties for deadline extensions. Legal precedents were cited to support the petitioner's compliance efforts, leading to a direction for the respondents to assist in form uploading without imposing costs. en-us Fri, 14 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397266 The court granted relief to the petitioner in transitioning unutilized credits from previous tax regimes to the Goods and Service Tax Act. The petitioner faced challenges in uploading required forms due to technical glitches, supported by a Circular establishing an IT Grievance Redressal Mechanism. The judgment emphasized the distinction between credit transition and utilization, requiring the assessee to establish technical difficulties for deadline extensions. Legal precedents were cited to support the petitioner's compliance efforts, leading to a direction for the respondents to assist in form uploading without imposing costs. Case-Laws GST Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397266