https://www.taxtmi.com/caselaws?id=415037 The High Court directed the Revenue to allow the petitioner to revise Form TRAN-1 to claim Input Tax Credit (ITC) within 8 weeks. The court emphasized substantial compliance with procedural requirements under GST law, stating that technical errors should not hinder ITC transition. The court upheld the petitioner's right to correct clerical errors and denied the Revenue's appeal, affirming that the denial of ITC based on minor errors would be unjustified. The court closed the case, allowing the respondent to rectify the form and ensuring scrutiny of the claim's legality. en-us Thu, 18 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415037 The High Court directed the Revenue to allow the petitioner to revise Form TRAN-1 to claim Input Tax Credit (ITC) within 8 weeks. The court emphasized substantial compliance with procedural requirements under GST law, stating that technical errors should not hinder ITC transition. The court upheld the petitioner's right to correct clerical errors and denied the Revenue's appeal, affirming that the denial of ITC based on minor errors would be unjustified. The court closed the case, allowing the respondent to rectify the form and ensuring scrutiny of the claim's legality. Case-Laws GST Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415037