https://www.taxtmi.com/caselaws?id=419697 Writ petition about entitlement to transitional input tax credit under Section 140 of the CGST Act: HC directed respondents to verify whether the petitioner possessed unused input tax credit under the TNVAT regime that could have been transmitted via a Tran-1 form; if transmission was permissible but failed for reasons stated in the petition, respondents must permit utilisation by allowing manual Tran-1 filing or by crediting the petitioners electronic credit register; respondents to examine records and pass appropriate orders accordingly. Petition disposed of. en-us Fri, 04 Mar 2022 00:00:00 +0530 Tue, 20 Jan 2026 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419697 Writ petition about entitlement to transitional input tax credit under Section 140 of the CGST Act: HC directed respondents to verify whether the petitioner possessed unused input tax credit under the TNVAT regime that could have been transmitted via a Tran-1 form; if transmission was permissible but failed for reasons stated in the petition, respondents must permit utilisation by allowing manual Tran-1 filing or by crediting the petitioners electronic credit register; respondents to examine records and pass appropriate orders accordingly. Petition disposed of. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419697