https://www.taxtmi.com/caselaws?id=418744 Transitional input tax credit under the GST regime could not be denied merely because departmental communications prevented timely filing of TRAN-1. The Court noted that the Pondicherry GST framework did not bar transition of credit reflected in VAT returns, and that the authorities retained power to later examine and reverse credit if it was wrongly transitioned or utilised. As the petitioners were prevented from completing the transition at the relevant stage, the proper course was fresh consideration of their entitlement. The respondents were therefore directed to issue notice, consider the reply, and grant consequential relief if entitlement was established. en-us Wed, 05 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418744 Transitional input tax credit under the GST regime could not be denied merely because departmental communications prevented timely filing of TRAN-1. The Court noted that the Pondicherry GST framework did not bar transition of credit reflected in VAT returns, and that the authorities retained power to later examine and reverse credit if it was wrongly transitioned or utilised. As the petitioners were prevented from completing the transition at the relevant stage, the proper course was fresh consideration of their entitlement. The respondents were therefore directed to issue notice, consider the reply, and grant consequential relief if entitlement was established. Case-Laws GST Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418744