https://www.taxtmi.com/caselaws?id=441067 HC held that the denial of transfer of unutilized ITC on the ground of non-use of Form ITC-02, when the relevant functionality on the GST portal was admittedly not operational, was unjustified. The authority had effectively non-suited the petitioner on a mere technicality without substantively considering its objections. HC ruled that taxpayers could not be penalized for system deficiencies in the nascent phase of GST implementation and that procedural requirements could not override substantive entitlement to ITC. The impugned demand and order were set aside, and the matter was remitted for fresh consideration in accordance with law. en-us Tue, 25 Jul 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441067 HC held that the denial of transfer of unutilized ITC on the ground of non-use of Form ITC-02, when the relevant functionality on the GST portal was admittedly not operational, was unjustified. The authority had effectively non-suited the petitioner on a mere technicality without substantively considering its objections. HC ruled that taxpayers could not be penalized for system deficiencies in the nascent phase of GST implementation and that procedural requirements could not override substantive entitlement to ITC. The impugned demand and order were set aside, and the matter was remitted for fresh consideration in accordance with law. Case-Laws GST Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441067