https://www.taxtmi.com/caselaws?id=418595 A vested ISD credit right could not be defeated by a GST portal failure that prevented electronic reflection of the credit in GSTR-6. The Gujarat HC found that the credit had lawfully accrued from tax already paid and that repeated attempts to correct the technical error had failed because of the system glitch. It therefore permitted manual filing of GSTR-6 with the ISD credit particulars and directed distribution of the credit to the relevant constituents, so that the assessee's substantive credit entitlement was preserved despite the electronic filing defect. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 07 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418595 A vested ISD credit right could not be defeated by a GST portal failure that prevented electronic reflection of the credit in GSTR-6. The Gujarat HC found that the credit had lawfully accrued from tax already paid and that repeated attempts to correct the technical error had failed because of the system glitch. It therefore permitted manual filing of GSTR-6 with the ISD credit particulars and directed distribution of the credit to the relevant constituents, so that the assessee's substantive credit entitlement was preserved despite the electronic filing defect. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418595