https://www.taxtmi.com/caselaws?id=412697 The Allahabad HC allowed petitions seeking to submit/revise electronically GST TRAN-1 and TRAN-2 forms for transitional credit of CENVAT and VAT Input Tax Credit. The court held that while ITC is not a vested right requiring procedural compliance under GST laws, the government's recognition of IT-related portal glitches and technical difficulties during GST implementation created circumstances warranting relief. Since the GST Portal malfunctioned over extended periods, preventing taxpayers from meeting electronic filing requirements despite legislative intent to grant transitional benefits, the court ruled that reasonable opportunity should be provided to complete the mandatory electronic submissions for carrying forward pre-GST credits. en-us Wed, 15 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412697 The Allahabad HC allowed petitions seeking to submit/revise electronically GST TRAN-1 and TRAN-2 forms for transitional credit of CENVAT and VAT Input Tax Credit. The court held that while ITC is not a vested right requiring procedural compliance under GST laws, the government's recognition of IT-related portal glitches and technical difficulties during GST implementation created circumstances warranting relief. Since the GST Portal malfunctioned over extended periods, preventing taxpayers from meeting electronic filing requirements despite legislative intent to grant transitional benefits, the court ruled that reasonable opportunity should be provided to complete the mandatory electronic submissions for carrying forward pre-GST credits. Case-Laws GST Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412697