https://www.taxtmi.com/caselaws?id=301696 Input tax credit and capital goods credit validly availed under pre-GST enactments are indefeasible and must be preserved on transition; consequently such credits cannot be denied if shown unutilised prior to GST implementation, and the department must allow carry forward or refund where TRAN-1 contained rectifiable errors. The court directed respondents to permit electronic rectification of TRAN-1, accept manual TRAN-1 filing, or make appropriate entries in the electronic credit ledger after verifying unutilised balances as on the cut-off date, and ordered relief to the petitioner. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 20 Jan 2026 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301696 Input tax credit and capital goods credit validly availed under pre-GST enactments are indefeasible and must be preserved on transition; consequently such credits cannot be denied if shown unutilised prior to GST implementation, and the department must allow carry forward or refund where TRAN-1 contained rectifiable errors. The court directed respondents to permit electronic rectification of TRAN-1, accept manual TRAN-1 filing, or make appropriate entries in the electronic credit ledger after verifying unutilised balances as on the cut-off date, and ordered relief to the petitioner. Case-Laws GST Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301696