https://www.taxtmi.com/caselaws?id=418859 The HC allowed the petitioner to claim transitional tax credit in GSTR-3B Forms after facing technical problems uploading GST TRAN-1 declarations. Following precedent from a 2021 Appeal Court judgment, the court granted relief under Section 140 of CGST/WBGST Acts, 2017. As January 2022 returns were already filed, petitioner could claim credit in subsequent month's forms. The court specified that assessing officers retain liberty to verify the genuineness of all transitional credit claims. This relief was explicitly limited to the petitioner's case only. en-us Mon, 21 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418859 The HC allowed the petitioner to claim transitional tax credit in GSTR-3B Forms after facing technical problems uploading GST TRAN-1 declarations. Following precedent from a 2021 Appeal Court judgment, the court granted relief under Section 140 of CGST/WBGST Acts, 2017. As January 2022 returns were already filed, petitioner could claim credit in subsequent month's forms. The court specified that assessing officers retain liberty to verify the genuineness of all transitional credit claims. This relief was explicitly limited to the petitioner's case only. Case-Laws GST Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418859