https://www.taxtmi.com/caselaws?id=400480 The Bombay HC allowed a petition challenging denial of input tax credit carry forward under GST transition provisions. The petitioner failed to file GST TRAN-1 by the original deadline of 27.12.2017 but submitted a manual application on 7.5.2018 following court-extended timeline per circular dated 03.04.2018. Despite respondents acknowledging petitioner's eligibility for Rs. 78,62,466 credit, the ITGRC rejected the application for non-compliance with original deadline. The HC found this rejection to be mere technicality preventing substantial justice, noting respondents failed to communicate rejection despite petitioner's reminders. The court directed respondents to accept the TRAN-1 application and credit the eligible amount within two weeks, without examining the constitutional challenge to Rules 117 and 118. en-us Thu, 05 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400480 The Bombay HC allowed a petition challenging denial of input tax credit carry forward under GST transition provisions. The petitioner failed to file GST TRAN-1 by the original deadline of 27.12.2017 but submitted a manual application on 7.5.2018 following court-extended timeline per circular dated 03.04.2018. Despite respondents acknowledging petitioner's eligibility for Rs. 78,62,466 credit, the ITGRC rejected the application for non-compliance with original deadline. The HC found this rejection to be mere technicality preventing substantial justice, noting respondents failed to communicate rejection despite petitioner's reminders. The court directed respondents to accept the TRAN-1 application and credit the eligible amount within two weeks, without examining the constitutional challenge to Rules 117 and 118. Case-Laws GST Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400480