https://www.taxtmi.com/caselaws?id=406979 The court upheld the Single Judge's judgment, dismissing the appeal by the Union of India and GST Council. The judgment directed the opening of an online portal for filing GST TRAN-I, allowing the first respondent to carry forward tax credit from the earlier regime. The court found the first respondent justified in relying on the press release deadline and emphasized the entitlement to act on the last day of the transitional phase. The Grievance Redressal Committee's hyper-technical approach was deemed incorrect, and the judgment was specified as not setting a precedent for future cases. en-us Fri, 22 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406979 The court upheld the Single Judge's judgment, dismissing the appeal by the Union of India and GST Council. The judgment directed the opening of an online portal for filing GST TRAN-I, allowing the first respondent to carry forward tax credit from the earlier regime. The court found the first respondent justified in relying on the press release deadline and emphasized the entitlement to act on the last day of the transitional phase. The Grievance Redressal Committee's hyper-technical approach was deemed incorrect, and the judgment was specified as not setting a precedent for future cases. Case-Laws GST Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406979