https://www.taxtmi.com/caselaws?id=760006 HC set aside orders denying GST transitional credit to petitioner whose branches allegedly lacked proper registration. Court found petitioner held centralized registration under Rule 9 of Central Excise Rules, 2002, with exemption notification covering various branches. Original authority rejected documents claiming they didn't emanate from registered entities, while appellate authority added correlation concerns between invoices and claims. Court remanded matter to original authority to verify whether petitioner's registration certificate covered disputed branches in Mumbai, Tamil Nadu, and Telangana, and determine credit eligibility after proper document verification. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760006 HC set aside orders denying GST transitional credit to petitioner whose branches allegedly lacked proper registration. Court found petitioner held centralized registration under Rule 9 of Central Excise Rules, 2002, with exemption notification covering various branches. Original authority rejected documents claiming they didn't emanate from registered entities, while appellate authority added correlation concerns between invoices and claims. Court remanded matter to original authority to verify whether petitioner's registration certificate covered disputed branches in Mumbai, Tamil Nadu, and Telangana, and determine credit eligibility after proper document verification. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760006