https://www.taxtmi.com/caselaws?id=429969 Transitional GST credit filing was permitted to be completed after the prescribed period where the delay was attributed to technical glitches, and the relief was limited by post-filing verification. The Court extended similar benefit for uploading Table 2 of Form GST TRAN-3, consistent with earlier directions reopening the common portal for transitional credit claims. The taxpayer was allowed to upload the form within the time fixed by the Court, but the entitlement to credit would arise only after the respondents verified the claim, thereby protecting revenue interests while addressing portal-related filing difficulty. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429969 Transitional GST credit filing was permitted to be completed after the prescribed period where the delay was attributed to technical glitches, and the relief was limited by post-filing verification. The Court extended similar benefit for uploading Table 2 of Form GST TRAN-3, consistent with earlier directions reopening the common portal for transitional credit claims. The taxpayer was allowed to upload the form within the time fixed by the Court, but the entitlement to credit would arise only after the respondents verified the claim, thereby protecting revenue interests while addressing portal-related filing difficulty. Case-Laws GST Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429969