https://www.taxtmi.com/caselaws?id=753504 Gauhati HC held that writ petition under Article 226 is maintainable despite alternative remedy when raising pure questions of law without disputed facts. Court ruled that transitional input tax credit period of thirty days from appointed day (01.07.2017) should be calculated by excluding the starting date per General Clauses Act Section 9, making deadline 31.07.2017. Petitioner's TRAN invoices entered on 31.07.2017 were within prescribed time limit. Adjudicating Authority's finding that credit was claimed beyond thirty days was legally unsustainable. Petition allowed. en-us Tue, 20 Feb 2024 00:00:00 +0530 Mon, 03 Jun 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753504 Gauhati HC held that writ petition under Article 226 is maintainable despite alternative remedy when raising pure questions of law without disputed facts. Court ruled that transitional input tax credit period of thirty days from appointed day (01.07.2017) should be calculated by excluding the starting date per General Clauses Act Section 9, making deadline 31.07.2017. Petitioner's TRAN invoices entered on 31.07.2017 were within prescribed time limit. Adjudicating Authority's finding that credit was claimed beyond thirty days was legally unsustainable. Petition allowed. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753504