https://www.taxtmi.com/caselaws?id=760562 HC ruled that Rule 117(4)(b)(iii) of CGST Rules cannot deny transitional credit due to technical glitches or inadvertent mistakes in TRAN-1 filing. Following precedent in Siddharth Enterprise case, the court held that authorities must permit rectification of TRAN-1/TRAN-2 forms when software limitations prevent correct uploads. The petitioner was granted eight weeks to file corrected TRAN-1 with proper details to claim legitimate transitional credit. The show-cause notice was quashed, and petition was allowed. en-us Thu, 29 Feb 2024 00:00:00 +0530 Wed, 14 May 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760562 HC ruled that Rule 117(4)(b)(iii) of CGST Rules cannot deny transitional credit due to technical glitches or inadvertent mistakes in TRAN-1 filing. Following precedent in Siddharth Enterprise case, the court held that authorities must permit rectification of TRAN-1/TRAN-2 forms when software limitations prevent correct uploads. The petitioner was granted eight weeks to file corrected TRAN-1 with proper details to claim legitimate transitional credit. The show-cause notice was quashed, and petition was allowed. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760562