Post substantial compliance denial of benefit of ITC on technicality is unsustainable in law

Commissioner of GST Vs Bharat Electronics Limited (Madras High Court) FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 1. The petitioner/respondent herein aggrieved by the action of the Revenue / appellant herein in not permitting them to revise the Form TRAN-1 resulting in deprivation of the Input Tax Credit filed a Writ Petition in W.P.No.2937 of 2019. 2. This Hon’ble Court on hearing the above matter was pleased to direct the respondent/appellant herein to enable the petitioner/respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise was to...