https://www.taxtmi.com/caselaws?id=442508 Rectification of FORM TRAN-1 for transitional input tax credit under s.140 CGST Act was sought after credit was wrongly claimed due to the taxpayer's mistake. The HC held that although the error was attributable to the taxpayer, the credit reflected as unutilized in the last pre-GST VAT return (June 2017) and was not disputed when the first GST return was filed; applying SC law that validly availed credit cannot be denied, the impugned rejection was unsustainable. The order was quashed and the matter remitted to the department to re-verify the taxpayer's records from the June 2017 VAT return and pass fresh orders. en-us Thu, 17 Aug 2023 00:00:00 +0530 Thu, 08 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442508 Rectification of FORM TRAN-1 for transitional input tax credit under s.140 CGST Act was sought after credit was wrongly claimed due to the taxpayer's mistake. The HC held that although the error was attributable to the taxpayer, the credit reflected as unutilized in the last pre-GST VAT return (June 2017) and was not disputed when the first GST return was filed; applying SC law that validly availed credit cannot be denied, the impugned rejection was unsustainable. The order was quashed and the matter remitted to the department to re-verify the taxpayer's records from the June 2017 VAT return and pass fresh orders. Case-Laws GST Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442508