https://www.taxtmi.com/caselaws?id=419698 HC allowed the writ petition directing respondents to credit the unutilized input tax credit into petitioner's electronic credit register within three months. Despite respondent's arguments about SOP for grievance redressal, technical issues, and delay in filing, the court relied on precedents emphasizing the indefeasibility of credit availed under tax laws to prevent cascading effects. The court rejected the contention that input tax credit transition provisions are merely time-bound concessions, affirming that properly availed credit cannot be denied due to procedural constraints. en-us Fri, 04 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419698 HC allowed the writ petition directing respondents to credit the unutilized input tax credit into petitioner's electronic credit register within three months. Despite respondent's arguments about SOP for grievance redressal, technical issues, and delay in filing, the court relied on precedents emphasizing the indefeasibility of credit availed under tax laws to prevent cascading effects. The court rejected the contention that input tax credit transition provisions are merely time-bound concessions, affirming that properly availed credit cannot be denied due to procedural constraints. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419698