https://www.taxtmi.com/caselaws?id=802497 Eligible transitional input tax credit cannot be denied solely because it was declared under an incorrect provision or column in Form TRAN-1. Section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 of the Central Goods and Services Tax Rules, 2017 govern the transition of eligible credit. Unutilised credit is a vested right that cannot be defeated on a technical ground when eligibility and quantum are undisputed and the declaration is filed within time. en-us Fri, 30 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802497 Eligible transitional input tax credit cannot be denied solely because it was declared under an incorrect provision or column in Form TRAN-1. Section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 of the Central Goods and Services Tax Rules, 2017 govern the transition of eligible credit. Unutilised credit is a vested right that cannot be defeated on a technical ground when eligibility and quantum are undisputed and the declaration is filed within time. Case-Laws GST Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802497