https://www.taxtmi.com/caselaws?id=768426 Chhattisgarh HC dismissed appeal challenging Single Judge's direction to open GST portal for revised FORM GST TRAN-1 submission. Petitioner's tax consultant mistakenly entered NIL instead of eligible CENVAT credit amount, causing form to freeze without edit option. Court held transitional credit rights under Section 140 Central GST Act are indefeasible and cannot be curtailed by procedural technicalities or administrative instructions. Relying on SC precedents in Filco Trade Centre and Dai Ichi Karkaria, court ruled revenue authorities must act reasonably and fairly, not depriving assessees of legitimate benefits. Technical errors should not deny registered assessees their rightful transitional credit claims. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768426 Chhattisgarh HC dismissed appeal challenging Single Judge's direction to open GST portal for revised FORM GST TRAN-1 submission. Petitioner's tax consultant mistakenly entered NIL instead of eligible CENVAT credit amount, causing form to freeze without edit option. Court held transitional credit rights under Section 140 Central GST Act are indefeasible and cannot be curtailed by procedural technicalities or administrative instructions. Relying on SC precedents in Filco Trade Centre and Dai Ichi Karkaria, court ruled revenue authorities must act reasonably and fairly, not depriving assessees of legitimate benefits. Technical errors should not deny registered assessees their rightful transitional credit claims. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768426