https://www.taxtmi.com/caselaws?id=765353 The Madras HC allowed a petition seeking permission to file revised GSTR-3B returns for July-November 2017. The court held that despite TRAN-01 facility being enabled 56 days after GST implementation on 01.07.2017, with multiple extensions granted until 27.12.2017, the petitioner faced genuine difficulties due to system glitches and inverted duty structure preventing ITC liquidation. The court ruled that technical glitches in GST systems should not penalize compliant taxpayers entitled to utilize their input tax credit, emphasizing that transitional provisions under Section 140 of CGST Act 2017 protect legitimate taxpayer interests during the GST transition period. en-us Thu, 02 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765353 The Madras HC allowed a petition seeking permission to file revised GSTR-3B returns for July-November 2017. The court held that despite TRAN-01 facility being enabled 56 days after GST implementation on 01.07.2017, with multiple extensions granted until 27.12.2017, the petitioner faced genuine difficulties due to system glitches and inverted duty structure preventing ITC liquidation. The court ruled that technical glitches in GST systems should not penalize compliant taxpayers entitled to utilize their input tax credit, emphasizing that transitional provisions under Section 140 of CGST Act 2017 protect legitimate taxpayer interests during the GST transition period. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765353