https://www.taxtmi.com/highlights?id=92916 The HC allowed the writ petition in part and disposed it with a mandatory direction: the respondents are ordered to enable facilities within one month to permit the petitioner to re-submit the TRAN-1 application with corrected entries and to furnish an opportunity to cure defects so the petitioner may claim transitional input tax credit for the pre-GST period. The court found the initial rejection resulted from the petitioner's erroneous data entry but held that mere procedural or software limitations do not warrant denial of substantive statutory relief; accordingly the petitioner retains the right to avail benefits under the transitional provisions upon compliance with the rectified submission. en-us Sat, 27 Sep 2025 08:34:37 +0530 Sat, 27 Sep 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92916 The HC allowed the writ petition in part and disposed it with a mandatory direction: the respondents are ordered to enable facilities within one month to permit the petitioner to re-submit the TRAN-1 application with corrected entries and to furnish an opportunity to cure defects so the petitioner may claim transitional input tax credit for the pre-GST period. The court found the initial rejection resulted from the petitioner's erroneous data entry but held that mere procedural or software limitations do not warrant denial of substantive statutory relief; accordingly the petitioner retains the right to avail benefits under the transitional provisions upon compliance with the rectified submission. Highlights GST Sat, 27 Sep 2025 08:34:37 +0530 https://www.taxtmi.com/highlights?id=92916