https://www.taxtmi.com/caselaws?id=446122 A transitional credit claim made in the wrong TRAN-1 column was not allowed to fail solely on that clerical error, where supporting invoices and records were said to be available. The Court set aside the rejection and remitted the matter for fresh consideration of the claim under the correct column, directing the authority to verify whether the supporting material established entitlement and to grant consequential relief if proved. The merits of the transitional credit claim were left open for determination in accordance with law. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446122 A transitional credit claim made in the wrong TRAN-1 column was not allowed to fail solely on that clerical error, where supporting invoices and records were said to be available. The Court set aside the rejection and remitted the matter for fresh consideration of the claim under the correct column, directing the authority to verify whether the supporting material established entitlement and to grant consequential relief if proved. The merits of the transitional credit claim were left open for determination in accordance with law. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446122