https://www.taxtmi.com/caselaws?id=432692 Transitional input tax credit claims through FORM GST TRAN-1 were addressed in the context of a writ challenge to the rejection of a manually filed return and the procedural limitation for filing revised forms. The petitioner later filed a revised TRAN-1 during the window permitted by the Supreme Court in Filco Trade Centre Pvt. Ltd., and both sides accepted that this complied with the earlier grievance. As a result, the High Court treated the petition as infructuous because no live controversy remained for adjudication on the substantive challenges raised. en-us Thu, 05 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432692 Transitional input tax credit claims through FORM GST TRAN-1 were addressed in the context of a writ challenge to the rejection of a manually filed return and the procedural limitation for filing revised forms. The petitioner later filed a revised TRAN-1 during the window permitted by the Supreme Court in Filco Trade Centre Pvt. Ltd., and both sides accepted that this complied with the earlier grievance. As a result, the High Court treated the petition as infructuous because no live controversy remained for adjudication on the substantive challenges raised. Case-Laws GST Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432692