https://www.taxtmi.com/caselaws?id=759231 Transitional input tax credit could not be denied merely because the return was filed belatedly or the prescribed transition procedure was not strictly followed. The Court treated the credit as already earned under the earlier regime and held that a procedural irregularity under Section 140 of the CGST Act, 2017 could not defeat substantive entitlement unless the statute or rules expressly provided for lapse. The belated filing was regarded as a curable defect, and the principle that procedure is a handmaid of justice was applied. Denial of the transitional credit was therefore unsustainable. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 20:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759231 Transitional input tax credit could not be denied merely because the return was filed belatedly or the prescribed transition procedure was not strictly followed. The Court treated the credit as already earned under the earlier regime and held that a procedural irregularity under Section 140 of the CGST Act, 2017 could not defeat substantive entitlement unless the statute or rules expressly provided for lapse. The belated filing was regarded as a curable defect, and the principle that procedure is a handmaid of justice was applied. Denial of the transitional credit was therefore unsustainable. Case-Laws GST Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759231