https://www.taxtmi.com/caselaws?id=784345 The dominant issue was whether rejection of a GST transitional credit claim for alleged non-production of supporting documents, as recorded in the verification report, was sustainable. The HC held that the verification report proceeded on the premise that relevant documents were not submitted, but the claimant asserted readiness to appear and produce the requisite records if granted one further opportunity; adopting a justice-oriented approach, the HC found it appropriate to afford such opportunity. Consequently, the impugned verification report and consequential orders were set aside, and the matter was remitted to the concerned authority for fresh reconsideration in accordance with law, with the petition allowed by way of remand. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784345 The dominant issue was whether rejection of a GST transitional credit claim for alleged non-production of supporting documents, as recorded in the verification report, was sustainable. The HC held that the verification report proceeded on the premise that relevant documents were not submitted, but the claimant asserted readiness to appear and produce the requisite records if granted one further opportunity; adopting a justice-oriented approach, the HC found it appropriate to afford such opportunity. Consequently, the impugned verification report and consequential orders were set aside, and the matter was remitted to the concerned authority for fresh reconsideration in accordance with law, with the petition allowed by way of remand. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784345