https://www.taxtmi.com/caselaws?id=416069 The High Court affirmed the Single Judge's order allowing assesses to file or revise GST TRAN-1 forms despite technical glitches. It considered similar relief granted by other High Courts, emphasizing the challenges faced by assesses in complying with GST requirements. The Court highlighted the importance of not prejudicing assesses due to technicalities and proposed a practical solution to address the issue. Ultimately, the Court dismissed the appeals, modified the Single Judge's order, and granted assesses the liberty to file individual tax credit claims in GSTR-3B Forms for a specific period, subject to verification by Assessing Officers. en-us Tue, 14 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416069 The High Court affirmed the Single Judge's order allowing assesses to file or revise GST TRAN-1 forms despite technical glitches. It considered similar relief granted by other High Courts, emphasizing the challenges faced by assesses in complying with GST requirements. The Court highlighted the importance of not prejudicing assesses due to technicalities and proposed a practical solution to address the issue. Ultimately, the Court dismissed the appeals, modified the Single Judge's order, and granted assesses the liberty to file individual tax credit claims in GSTR-3B Forms for a specific period, subject to verification by Assessing Officers. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416069