GST TRAN Credit Rejection Set Aside Due to Unexamined Documents: Karnataka HC

Bhawar Life Style Vs Assistant Commissioner Central Tax (Karnataka High Court) The Karnataka High Court considered two writ petitions challenging separate Orders-in-Original that rejected claims made through GST transitional forms TRAN-1 and TRAN-2 for the period from July 2017 to March 2022. Since both petitions involved the same assessee, the Court decided to club the matters and dispose of them through a common order. The rejection of TRAN-1 was based on findings recorded by the Adjudicating Authority that the quantity and value of inputs did not match the transitional credit claimed. The a...