https://www.taxtmi.com/caselaws?id=425050 The HC allowed the writ petition seeking revision/correction of Form GST TRAN-1 for claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017. Following precedent in Das Auto Centre case, the court held that assessees cannot be prejudiced by technicalities when substantially complying with legal requirements. The court granted liberty to the petitioner to file individual tax credit in GSTR-3B Form for August 2022, with authorities empowered to verify genuineness of claims and pass appropriate orders. en-us Thu, 07 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425050 The HC allowed the writ petition seeking revision/correction of Form GST TRAN-1 for claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017. Following precedent in Das Auto Centre case, the court held that assessees cannot be prejudiced by technicalities when substantially complying with legal requirements. The court granted liberty to the petitioner to file individual tax credit in GSTR-3B Form for August 2022, with authorities empowered to verify genuineness of claims and pass appropriate orders. Case-Laws GST Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425050