https://www.taxtmi.com/article/detailed?id=14861 Filing Form GST TRAN-1 is treated as facilitative rather than jurisdictional; absence of TRAN submission does not defeat a refund claim for unutilised VAT credit where the credit was substantiated in VAT returns and not availed under GST. Deemed assessment and limitation rules preserve the unadjusted credit for refund, and the transitional savings provision maintains vested rights under the repealed law, so procedural non filing of TRAN does not extinguish substantive refund entitlement. en-us Wed, 23 Jul 2025 08:30:21 +0530 Wed, 23 Jul 2025 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14861 Filing Form GST TRAN-1 is treated as facilitative rather than jurisdictional; absence of TRAN submission does not defeat a refund claim for unutilised VAT credit where the credit was substantiated in VAT returns and not availed under GST. Deemed assessment and limitation rules preserve the unadjusted credit for refund, and the transitional savings provision maintains vested rights under the repealed law, so procedural non filing of TRAN does not extinguish substantive refund entitlement. Articles Goods and Services Tax - GST Wed, 23 Jul 2025 08:30:21 +0530 https://www.taxtmi.com/article/detailed?id=14861