GST Transitional credit: Rigid view should not be taken in procedural matters

Carlstahl Craftsman Enterprises Private Limited Vs Union of India (Madras High Court) 1. Heard Mr.Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax regime to the Goods and Service Tax regime has been filed within time, that is, on 19.09.2017, on the GSTN Portal. H...