https://www.taxtmi.com/caselaws?id=404730 The court ruled in favor of the petitioner, a two-wheeler dealer, who had mistakenly entered details in the wrong column of the GST TRAN-1 form, leading to the denial of input tax credit. Despite efforts to rectify the error within the specified time frame, the jurisdictional authorities had not taken any action. The judge differentiated this case from previous judgments, emphasizing the petitioner's timely filing and genuine error. Quashing the communication, the court directed prompt processing of the application, instructing verification and granting of relief within twelve weeks, allowing the writ petition without costs. en-us Tue, 16 Feb 2021 00:00:00 +0530 Mon, 27 Sep 2021 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404730 The court ruled in favor of the petitioner, a two-wheeler dealer, who had mistakenly entered details in the wrong column of the GST TRAN-1 form, leading to the denial of input tax credit. Despite efforts to rectify the error within the specified time frame, the jurisdictional authorities had not taken any action. The judge differentiated this case from previous judgments, emphasizing the petitioner's timely filing and genuine error. Quashing the communication, the court directed prompt processing of the application, instructing verification and granting of relief within twelve weeks, allowing the writ petition without costs. Case-Laws GST Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404730