https://www.taxtmi.com/forum/issue?id=118758 The taxpayer's unreflected carry forward of transitional credit under the predecessor TNVAT law arose from a portal requirement for manual TRAN 1 entry; the department demands payment because the credit did not appear in the return. If the credit is substantively eligible it may be an accrued, indefeasible right and should not be denied solely for procedural omission; the taxpayer should file a reply with proof of payment and eligibility and, if necessary, pursue remedies invoking relevant precedents to protect the entitlement. en-us Tue, 19 Sep 2023 11:23:18 +0530 Thu, 23 Jan 2025 14:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118758 The taxpayer's unreflected carry forward of transitional credit under the predecessor TNVAT law arose from a portal requirement for manual TRAN 1 entry; the department demands payment because the credit did not appear in the return. If the credit is substantively eligible it may be an accrued, indefeasible right and should not be denied solely for procedural omission; the taxpayer should file a reply with proof of payment and eligibility and, if necessary, pursue remedies invoking relevant precedents to protect the entitlement. Discussion-Forum GST Tue, 19 Sep 2023 11:23:18 +0530 https://www.taxtmi.com/forum/issue?id=118758