https://www.taxtmi.com/caselaws?id=761465 Denial of transitional GST credit claimed in TRAN-1 and TRAN-2, together with the consequential tax, interest and penalty demand, was examined on the footing that supporting stock and invoice documents had not been adequately produced. The Kerala High Court noted that the dispute arose in the early GST implementation phase and that the petitioner sought an opportunity to substantiate the claim with relevant records. It set aside the impugned order and remitted the matter for fresh consideration, directing the assessing authority to allow one further opportunity to produce and verify the supporting documents. en-us Tue, 27 Feb 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761465 Denial of transitional GST credit claimed in TRAN-1 and TRAN-2, together with the consequential tax, interest and penalty demand, was examined on the footing that supporting stock and invoice documents had not been adequately produced. The Kerala High Court noted that the dispute arose in the early GST implementation phase and that the petitioner sought an opportunity to substantiate the claim with relevant records. It set aside the impugned order and remitted the matter for fresh consideration, directing the assessing authority to allow one further opportunity to produce and verify the supporting documents. Case-Laws GST Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761465