https://www.taxtmi.com/caselaws?id=397789 A request for rectification of GST TRAN forms relating to transitional credit must be considered under the prescribed procedure, with an opportunity of hearing where required. The authority was directed to process the rectification request in terms of the applicable circular and GST network procedure, while the Court declined to decide the merits of whether the error was normal, intentional, or bona fide. Principles of natural justice must be observed before coercive action is taken on the disputed demand, and the impugned show cause notice was kept in abeyance until that decision is made. en-us Fri, 03 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397789 A request for rectification of GST TRAN forms relating to transitional credit must be considered under the prescribed procedure, with an opportunity of hearing where required. The authority was directed to process the rectification request in terms of the applicable circular and GST network procedure, while the Court declined to decide the merits of whether the error was normal, intentional, or bona fide. Principles of natural justice must be observed before coercive action is taken on the disputed demand, and the impugned show cause notice was kept in abeyance until that decision is made. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397789