https://www.taxtmi.com/caselaws?id=405757 The High Court ruled in favor of the writ-applicants, allowing rectification of Form GST TRAN-2 for July 2017 and subsequent months to claim transitional tax credit under the GST Act. The court directed the respondents to facilitate the filing of rectified forms electronically and instructed not to raise objections regarding the time limit due to portal restrictions caused by the initial error. The judgment aligned with established legal principles and emphasized rectifying bona fide errors to uphold taxpayers' entitlements. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405757 The High Court ruled in favor of the writ-applicants, allowing rectification of Form GST TRAN-2 for July 2017 and subsequent months to claim transitional tax credit under the GST Act. The court directed the respondents to facilitate the filing of rectified forms electronically and instructed not to raise objections regarding the time limit due to portal restrictions caused by the initial error. The judgment aligned with established legal principles and emphasized rectifying bona fide errors to uphold taxpayers' entitlements. Case-Laws GST Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405757