https://www.taxtmi.com/caselaws?id=397388 A GST transition-credit dispute concerning FORM GST TRAN 1 and an omitted VAT component was not resolved on the basis of the circular invoked for technical glitches, because the matter required examination of independent contentions before the writ court. The High Court permitted withdrawal of the earlier writ petitions without prejudice, leaving the assessees free to pursue the transition-credit claim on other grounds. The rival contentions were expressly left open, and the claim was to be considered afresh on its own merits by the learned Single Judge. en-us Wed, 05 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397388 A GST transition-credit dispute concerning FORM GST TRAN 1 and an omitted VAT component was not resolved on the basis of the circular invoked for technical glitches, because the matter required examination of independent contentions before the writ court. The High Court permitted withdrawal of the earlier writ petitions without prejudice, leaving the assessees free to pursue the transition-credit claim on other grounds. The rival contentions were expressly left open, and the claim was to be considered afresh on its own merits by the learned Single Judge. Case-Laws GST Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397388