https://www.taxtmi.com/forum/issue?id=117836 Dispute concerns entitlement to carry forward transitional input tax credit in Form GST TRAN-1 for a vendor invoice charged with service tax after the appointed day; the department invoked section 140(5) as limited to inputs or input services "in transit." Contributors rely on precedent (Adfert Technologies line) that procedural lapses in TRAN-1 filing do not extinguish substantive right to transitional credit and advise litigation for significant amounts or reversal with interest for small sums. en-us Tue, 01 Mar 2022 16:25:09 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117836 Dispute concerns entitlement to carry forward transitional input tax credit in Form GST TRAN-1 for a vendor invoice charged with service tax after the appointed day; the department invoked section 140(5) as limited to inputs or input services "in transit." Contributors rely on precedent (Adfert Technologies line) that procedural lapses in TRAN-1 filing do not extinguish substantive right to transitional credit and advise litigation for significant amounts or reversal with interest for small sums. Discussion-Forum GST Tue, 01 Mar 2022 16:25:09 +0530 https://www.taxtmi.com/forum/issue?id=117836