https://www.taxtmi.com/caselaws?id=417142 The HC ruled in favor of the petitioner regarding GST input tax credit transition issues. The petitioner made an error in filing Tran-1 form, entering details in section 7(d) instead of 7(a), but attempted timely rectification. The Court held that technical problems during GST implementation affected both assessees and the department. Input tax credits are indefeasible and cannot lapse due to web portal architectural limitations preventing amendments. The Court directed the department to independently verify the petitioner's unutilized accumulated credit of Rs. 33,28,709.60 through a suitable officer. The petition was disposed of favorably, emphasizing that legitimate transitional credits should not be hindered by procedural difficulties. en-us Fri, 03 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417142 The HC ruled in favor of the petitioner regarding GST input tax credit transition issues. The petitioner made an error in filing Tran-1 form, entering details in section 7(d) instead of 7(a), but attempted timely rectification. The Court held that technical problems during GST implementation affected both assessees and the department. Input tax credits are indefeasible and cannot lapse due to web portal architectural limitations preventing amendments. The Court directed the department to independently verify the petitioner's unutilized accumulated credit of Rs. 33,28,709.60 through a suitable officer. The petition was disposed of favorably, emphasizing that legitimate transitional credits should not be hindered by procedural difficulties. Case-Laws GST Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417142