Transitional Credit Cannot Be Denied for Mere Filing Lapse in TRAN-3: AP HC

Mahavir Auto Diagnostics Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)

The Andhra Pradesh High Court has ruled in favor of Mahavir Auto Diagnostics Private Limited, allowing the company to claim transitional credit under the Goods and Services Tax (GST) regime. The court’s decision overturns previous orders from tax authorities that had rejected the company’s claim, which stemmed from an inability to upload a required form due to technical issues. The verdict centers on the interpretation of a crucial circular issued by the tax depart

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