https://www.taxtmi.com/caselaws?id=405312 The HC allowed the petitioner's request to revise GST Form TRAN-1 to claim transitional credit, despite initial errors in unavailed CENVAT Credit details. The court emphasized the procedural nature of Rule 117 under CGST Rules, allowing amendments within a specified timeframe. The GST Council was directed to facilitate necessary amendments and recommendations for the petitioner, ensuring the right to carry forward unutilized credit. The court dismissed the respondents' argument regarding delay, aligning with precedent judgments, and granted the petitioner six months to apply for amendments, reinforcing the importance of transitional credit rights under GST law. en-us Mon, 15 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405312 The HC allowed the petitioner's request to revise GST Form TRAN-1 to claim transitional credit, despite initial errors in unavailed CENVAT Credit details. The court emphasized the procedural nature of Rule 117 under CGST Rules, allowing amendments within a specified timeframe. The GST Council was directed to facilitate necessary amendments and recommendations for the petitioner, ensuring the right to carry forward unutilized credit. The court dismissed the respondents' argument regarding delay, aligning with precedent judgments, and granted the petitioner six months to apply for amendments, reinforcing the importance of transitional credit rights under GST law. Case-Laws GST Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405312