https://www.taxtmi.com/caselaws?id=408114 The court ruled in favor of the petitioner, a trading company, in a case concerning transitional input tax credit under GST laws. The petitioner faced obstacles in filing the TRAN-2 Form due to errors in the initial filing process of the TRAN-1 Form. The court emphasized the need to rectify genuine mistakes and ensure procedural fairness for taxpayers. It directed the respondents to allow the petitioner to rectify the initial form and file the TRAN-2 Form within a specified deadline, highlighting the importance of upholding taxpayer rights within the GST framework. en-us Thu, 27 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408114 The court ruled in favor of the petitioner, a trading company, in a case concerning transitional input tax credit under GST laws. The petitioner faced obstacles in filing the TRAN-2 Form due to errors in the initial filing process of the TRAN-1 Form. The court emphasized the need to rectify genuine mistakes and ensure procedural fairness for taxpayers. It directed the respondents to allow the petitioner to rectify the initial form and file the TRAN-2 Form within a specified deadline, highlighting the importance of upholding taxpayer rights within the GST framework. Case-Laws GST Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408114