https://www.taxtmi.com/article/detailed?id=11725 The court found that the GST common portal functionality for Form GST ITC-02 was not available during the initial implementation period, and that rejecting transfer of unutilised input tax credit solely because the petitioner adjusted the credit through GSTR-3B could not be justified where the prescribed electronic form was not live. The court observed that the petitioner should have raised a formal grievance on the portal and that working capital needs did not excuse bypassing the statutory procedure, and directed the authority to reconsider the demand after hearing the petitioner. en-us Sat, 12 Aug 2023 09:55:01 +0530 Sat, 12 Aug 2023 09:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11725 The court found that the GST common portal functionality for Form GST ITC-02 was not available during the initial implementation period, and that rejecting transfer of unutilised input tax credit solely because the petitioner adjusted the credit through GSTR-3B could not be justified where the prescribed electronic form was not live. The court observed that the petitioner should have raised a formal grievance on the portal and that working capital needs did not excuse bypassing the statutory procedure, and directed the authority to reconsider the demand after hearing the petitioner. Articles Goods and Services Tax - GST Sat, 12 Aug 2023 09:55:01 +0530 https://www.taxtmi.com/article/detailed?id=11725