https://www.taxtmi.com/caselaws?id=425356 The HC disposed of multiple writ petitions challenging denial of input tax credit due to procedural issues in filing TRAN-1 forms during GST transition. The Court recognized that assessees faced technical glitches and connectivity problems, emphasizing that substantial compliance should prevail over procedural technicalities. Following precedents from other HCs, the Court ruled in favor of petitioners, allowing them to file individual tax credit claims in GSTR-3b forms for a specified period, subject to verification by GST authorities. The decision upholds assessees' vested rights to input credit despite transitional challenges. en-us Fri, 01 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425356 The HC disposed of multiple writ petitions challenging denial of input tax credit due to procedural issues in filing TRAN-1 forms during GST transition. The Court recognized that assessees faced technical glitches and connectivity problems, emphasizing that substantial compliance should prevail over procedural technicalities. Following precedents from other HCs, the Court ruled in favor of petitioners, allowing them to file individual tax credit claims in GSTR-3b forms for a specified period, subject to verification by GST authorities. The decision upholds assessees' vested rights to input credit despite transitional challenges. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425356