https://www.taxtmi.com/caselaws?id=399489 The High Court dismissed the Revenue's appeal, imposed a cost of Rs. 15,000 on the Appellants, and directed that the Assessee be allowed to avail the due benefit of input credit of stocks as on 1.7.2017, either by accepting the offline copy of Form Tran-1 or by allowing resubmission on the E-portal. The Court emphasized the need for the Department to act in aid of the Government's intention and avoid wasting judicial resources on frivolous litigation. en-us Wed, 23 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399489 The High Court dismissed the Revenue's appeal, imposed a cost of Rs. 15,000 on the Appellants, and directed that the Assessee be allowed to avail the due benefit of input credit of stocks as on 1.7.2017, either by accepting the offline copy of Form Tran-1 or by allowing resubmission on the E-portal. The Court emphasized the need for the Department to act in aid of the Government's intention and avoid wasting judicial resources on frivolous litigation. Case-Laws GST Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399489