https://www.taxtmi.com/caselaws?id=415355 The court directed the respondents to open the portal for electronic/manual filing of TRAN-1, granting relief to the petitioner. The court allowed the petition challenging the legal validity of Rules 117 to 120A of the CGST Rules, 2017, emphasizing the protection of taxpayer's property rights. Additionally, the court permitted the petitioner to file Form TRAN-1 electronically or manually, ensuring taxpayers are not deprived of credit without legal authority. The court also allowed the petition challenging Circular No. 39/13/2018-GST, directing facilitation of electronic/manual filing of TRAN-1 and processing claims in line with the law, providing relief to the petitioner and safeguarding taxpayers' rights. en-us Mon, 29 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415355 The court directed the respondents to open the portal for electronic/manual filing of TRAN-1, granting relief to the petitioner. The court allowed the petition challenging the legal validity of Rules 117 to 120A of the CGST Rules, 2017, emphasizing the protection of taxpayer's property rights. Additionally, the court permitted the petitioner to file Form TRAN-1 electronically or manually, ensuring taxpayers are not deprived of credit without legal authority. The court also allowed the petition challenging Circular No. 39/13/2018-GST, directing facilitation of electronic/manual filing of TRAN-1 and processing claims in line with the law, providing relief to the petitioner and safeguarding taxpayers' rights. Case-Laws GST Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415355