https://www.taxtmi.com/article/detailed?id=10174 Entitlement to input tax credit accrued pre GST is substantive; procedural failure to file FORM GST TRAN-1 within the prescribed period cannot extinguish that right, and refund claims should not be denied solely on the basis of such technical non compliance where the credit otherwise qualifies under the CENVAT framework. en-us Mon, 10 Jan 2022 10:24:13 +0530 Mon, 10 Jan 2022 10:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10174 Entitlement to input tax credit accrued pre GST is substantive; procedural failure to file FORM GST TRAN-1 within the prescribed period cannot extinguish that right, and refund claims should not be denied solely on the basis of such technical non compliance where the credit otherwise qualifies under the CENVAT framework. Articles Goods and Services Tax - GST Mon, 10 Jan 2022 10:24:13 +0530 https://www.taxtmi.com/article/detailed?id=10174