https://www.taxtmi.com/caselaws?id=750716 The HC allowed the appeal where appellants wrongfully credited Rs. 46,91,982 to CGST account due to technical error in filing TRAN-1 under Entry 7A instead of 7B. The court held that inadvertent technical errors during GST's nascent period (2017-2020) should not deny transitional credit. Following precedents from other HCs, the court directed authorities to allow appellants to rectify the mistake and file TRAN-1 under correct heading 7B within three weeks. The adjudicating authority must verify and extend transitional credit if admissible. The Nodal Officer was directed to facilitate electronic or manual rectification. en-us Tue, 27 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750716 The HC allowed the appeal where appellants wrongfully credited Rs. 46,91,982 to CGST account due to technical error in filing TRAN-1 under Entry 7A instead of 7B. The court held that inadvertent technical errors during GST's nascent period (2017-2020) should not deny transitional credit. Following precedents from other HCs, the court directed authorities to allow appellants to rectify the mistake and file TRAN-1 under correct heading 7B within three weeks. The adjudicating authority must verify and extend transitional credit if admissible. The Nodal Officer was directed to facilitate electronic or manual rectification. Case-Laws GST Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750716