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Bombay High Court Quashes Rejection of Transitional Credit Claim Under GST, Holding “Department Cannot Deny Legitimate Transitional Credit Merely Due to Manual Filing When Electronic Filing Was Impossible After GST Rollout” Protecting Substantive Rights
Court’s Decision The Bombay High Court allowed the writ petition, quashed the rejection order dated 27 February 2023, and directed the GST authorities to accept the petitioner’s manually filed revised…
