Lawgics – Judgment No. 157

Synopsis: Procedural mistakes in transitioning ITC should not lead to denial of credit if substantive entitlement is proven, when petitioner had reflected ITC in monthly GSTR-3B returns & utilized this credit to discharge tax liability under GST Act, instead of filing TRANS-01.

Judgment no. 157 dated 17.07.2024 is presented below for your reading and reference.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.