https://www.taxtmi.com/caselaws?id=776046 The HC set aside the impugned order rejecting transitional credit due to failure to upload the Tran-3 Form during the initial GST transition period. Although respondents contended that fresh Tran Forms could not be filed after the adjudication process began and the window closed, the court held that the petitioner was entitled to file such forms within the prescribed window. The credit in question was undisputedly available under the Excise Act, and the adjudication concerned only the procedural issue of filing the Tran-3 Form, which did not preclude transition. Consequently, any demands raised on account of rejection of the transitional credit were quashed, and the petition was allowed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776046 The HC set aside the impugned order rejecting transitional credit due to failure to upload the Tran-3 Form during the initial GST transition period. Although respondents contended that fresh Tran Forms could not be filed after the adjudication process began and the window closed, the court held that the petitioner was entitled to file such forms within the prescribed window. The credit in question was undisputedly available under the Excise Act, and the adjudication concerned only the procedural issue of filing the Tran-3 Form, which did not preclude transition. Consequently, any demands raised on account of rejection of the transitional credit were quashed, and the petition was allowed. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776046