https://www.taxtmi.com/caselaws?id=769457 SC ruled in favor of appellant, allowing transitional service tax credit of Rs. 6,15,409/- despite procedural error in form filing. Technical glitches on GSTN portal prevented correct data entry, but court held substantive credit rights cannot be denied due to procedural infirmities. The court directed revenue authorities to treat incorrectly entered data as validly filed, emphasizing taxpayer's right to transitional credit under GST implementation. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769457 SC ruled in favor of appellant, allowing transitional service tax credit of Rs. 6,15,409/- despite procedural error in form filing. Technical glitches on GSTN portal prevented correct data entry, but court held substantive credit rights cannot be denied due to procedural infirmities. The court directed revenue authorities to treat incorrectly entered data as validly filed, emphasizing taxpayer's right to transitional credit under GST implementation. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769457