https://www.taxtmi.com/caselaws?id=426626 The HC held that while timelines for GST transition credit are mandatory, the time limit for revision of TRAN-1 returns should be additional to the original filing timeline. The court noted conflicting precedents on whether transition timelines are mandatory or directory, with the issue pending resolution in another case. The court distinguished between initial filing and revision purposes, reasoning that revision requires additional time beyond the original deadline. The HC issued mandamus directing authorities to enable portal access for revision of transition returns, allowing the petitioner to seek revision of Central Excise and Service Tax credits under central jurisdiction. en-us Wed, 15 Jun 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426626 The HC held that while timelines for GST transition credit are mandatory, the time limit for revision of TRAN-1 returns should be additional to the original filing timeline. The court noted conflicting precedents on whether transition timelines are mandatory or directory, with the issue pending resolution in another case. The court distinguished between initial filing and revision purposes, reasoning that revision requires additional time beyond the original deadline. The HC issued mandamus directing authorities to enable portal access for revision of transition returns, allowing the petitioner to seek revision of Central Excise and Service Tax credits under central jurisdiction. Case-Laws GST Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426626