https://www.taxtmi.com/caselaws?id=425092 HC allowed writ petition seeking mandamus for transitional input tax credit under GST Act 2017. Petitioner's credit was denied due to missing digital signature in GSTR TRAN 1 form. Court held entitlement to input tax credit is a vested right that cannot be denied on procedural grounds, following precedent in Das Auto Centre case. HC granted liberty to petitioner to file individual tax credit in GSTR 3B form, directing authorities to act upon such filing. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425092 HC allowed writ petition seeking mandamus for transitional input tax credit under GST Act 2017. Petitioner's credit was denied due to missing digital signature in GSTR TRAN 1 form. Court held entitlement to input tax credit is a vested right that cannot be denied on procedural grounds, following precedent in Das Auto Centre case. HC granted liberty to petitioner to file individual tax credit in GSTR 3B form, directing authorities to act upon such filing. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425092