https://www.taxtmi.com/caselaws?id=414906 The Court found in favor of the petitioners, allowing the extension of the time limit under Rule 117 of the CGST Rules and directing respondents to permit filing/revision of Form TRAN-1 by a specified date. The Division Bench upheld this decision, emphasizing the transitional nature of the GST provisions and the importance of facilitating filings and credit claims for taxpayers. The Court granted the petitioner's request for another opportunity to upload TRAN-1 forms for pre-GST transactions, highlighting the need to provide adequate opportunities for compliance and warning against denying benefits on technical grounds. en-us Wed, 10 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414906 The Court found in favor of the petitioners, allowing the extension of the time limit under Rule 117 of the CGST Rules and directing respondents to permit filing/revision of Form TRAN-1 by a specified date. The Division Bench upheld this decision, emphasizing the transitional nature of the GST provisions and the importance of facilitating filings and credit claims for taxpayers. The Court granted the petitioner's request for another opportunity to upload TRAN-1 forms for pre-GST transactions, highlighting the need to provide adequate opportunities for compliance and warning against denying benefits on technical grounds. Case-Laws GST Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414906