https://www.taxtmi.com/caselaws?id=407382 The court allowed the writ petition challenging the rejection of the request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax (GST) regime. The court emphasized the inadvertent nature of the errors in Form TRAN-1 and the need for a flexible approach in procedural matters due to the early stage of the GST regime. The petitioner was granted permission to transition the credit, with the Deputy Commissioner of GST Policy directed to facilitate the necessary modifications within four weeks upon the petitioner's application. No costs were awarded in this case. en-us Fri, 23 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407382 The court allowed the writ petition challenging the rejection of the request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax (GST) regime. The court emphasized the inadvertent nature of the errors in Form TRAN-1 and the need for a flexible approach in procedural matters due to the early stage of the GST regime. The petitioner was granted permission to transition the credit, with the Deputy Commissioner of GST Policy directed to facilitate the necessary modifications within four weeks upon the petitioner's application. No costs were awarded in this case. Case-Laws GST Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407382