https://www.taxtmi.com/caselaws?id=462698 The HC directed respondents to accept the petitioner's manually filed revised excise return for June 2017, rejecting the denial of transitional CENVAT credit under section 140(1) of the CGST Act. The court held that technical issues preventing online filing do not invalidate the return or the petitioner's entitlement to carry forward credit. The petitioner's right to transitional credit of Rs. 16,43,117/- was upheld despite delayed filing of GST TRAN-1, as substantive rights cannot be denied due to procedural lapses. The respondents' attempt to deny credit and recover amounts based on alleged invalid returns and non-payment of interest was held untenable. The petitioner was permitted to submit the revised GST TRAN-1 to claim the transitional credit. The petition was disposed accordingly. en-us Fri, 23 Sep 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462698 The HC directed respondents to accept the petitioner's manually filed revised excise return for June 2017, rejecting the denial of transitional CENVAT credit under section 140(1) of the CGST Act. The court held that technical issues preventing online filing do not invalidate the return or the petitioner's entitlement to carry forward credit. The petitioner's right to transitional credit of Rs. 16,43,117/- was upheld despite delayed filing of GST TRAN-1, as substantive rights cannot be denied due to procedural lapses. The respondents' attempt to deny credit and recover amounts based on alleged invalid returns and non-payment of interest was held untenable. The petitioner was permitted to submit the revised GST TRAN-1 to claim the transitional credit. The petition was disposed accordingly. Case-Laws GST Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462698