Transitional Credit cannot be denied for Human Error in GST TRAN-1 Filing: Kerala HC  

M. P. Rappai And Sons Vs Union of India (Kerala High Court)

The petitioner, a registered dealer under the Kerala Value Added Tax Act, had migrated to the Goods and Services Tax (GST) regime upon its introduction on 1 July 2017. The dispute arose regarding the denial of transitional Input Tax Credit (ITC) relating to the pre-GST period of April to June 2017. Under Section 140(1) of the Central Goods and Services Tax (CGST) Act, a registered person, other than one opting for composition scheme, is entitled to carry forward the eligible CENVAT credit to the electronic credit ledger. I

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