https://www.taxtmi.com/caselaws?id=399221 The High Court dismissed the Review Application, upholding its earlier judgment allowing the writ petition to file Form 'TRAN-1' by the extended date. The Court emphasized the vested right of credit for unutilized duties/taxes paid under previous Acts, stating that this right cannot be taken away on procedural or technical grounds. Despite the stay on implementation by another High Court, the Court maintained its decision and advised the Revenue to seek recourse through the Supreme Court by filing an appeal. en-us Mon, 24 Feb 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399221 The High Court dismissed the Review Application, upholding its earlier judgment allowing the writ petition to file Form 'TRAN-1' by the extended date. The Court emphasized the vested right of credit for unutilized duties/taxes paid under previous Acts, stating that this right cannot be taken away on procedural or technical grounds. Despite the stay on implementation by another High Court, the Court maintained its decision and advised the Revenue to seek recourse through the Supreme Court by filing an appeal. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399221