https://www.taxtmi.com/caselaws?id=421311 The HC upheld the constitutional validity of Rules 117 and 120A of the CGST Rules, 2017, permitting revision of Forms TRAN-1 and TRAN-2 to claim input tax credit missed initially under section 140(3). The court allowed the petitioner in Writ Petition No. 1609/2019 to correct Form TRAN-1 and file Form TRAN-2, subject to the respondents' consideration under the CGST Act and Rules. The jurisdictional authority was directed to examine all issues, including merits, raised by the petitioner. The writ petitions were disposed of accordingly. en-us Wed, 13 Apr 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421311 The HC upheld the constitutional validity of Rules 117 and 120A of the CGST Rules, 2017, permitting revision of Forms TRAN-1 and TRAN-2 to claim input tax credit missed initially under section 140(3). The court allowed the petitioner in Writ Petition No. 1609/2019 to correct Form TRAN-1 and file Form TRAN-2, subject to the respondents' consideration under the CGST Act and Rules. The jurisdictional authority was directed to examine all issues, including merits, raised by the petitioner. The writ petitions were disposed of accordingly. Case-Laws GST Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421311