https://www.taxtmi.com/caselaws?id=426802 HC ruled in favor of petitioner regarding transitional CENVAT credit claims. Based on SC's directive in Union of India vs. Filco Trade Centre case, the court allowed petitioner to file GST TRAN-1 electronically and claim unutilized accumulated credit. The decision mandates GSTN to facilitate credit transmission and verify claims within prescribed timelines, ensuring procedural compliance under GST transitional provisions. en-us Mon, 08 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426802 HC ruled in favor of petitioner regarding transitional CENVAT credit claims. Based on SC's directive in Union of India vs. Filco Trade Centre case, the court allowed petitioner to file GST TRAN-1 electronically and claim unutilized accumulated credit. The decision mandates GSTN to facilitate credit transmission and verify claims within prescribed timelines, ensuring procedural compliance under GST transitional provisions. Case-Laws GST Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426802