Procedural law should not take away right to claim Transitional Credit: HC

Rishi Graphics Pvt. Ltd. Vs Union of India & Ors (Calcutta High Court) A procedural law should not take away the vested rights of persons that are provided to them by statute. The petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1. The petitioners intend to file TRAN-1 Form and/or revised TRAN-1 Form.  Though the time-limit for uploading of TRAN-1 is extended till March 31, 2020, sub-rule 1A of Rule 117 extends this benefit only to those registered persons who could not upload the form in time on account of technical difficulties on the com...