2019 (10) TMI 664

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..... For The Respondent (s) : MS MAITHILI MEHTA, ASST. GOVERNMENT PLEADER(1) And MR ANKIT SHAH (6371) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioners, submitted that the respondents do not dispute the fact that the petitioner is entitled to transitional input credit. It was submitted that the Form GST TRAN1 was filed by the petitioner .....

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..... that the Committee had categorised the errors on account of technical/system issues and cases where there was no evidence of technical/system issues and has allowed filing of Form GST TRAN1 only in those cases where, according to it, there were technical/system issues. 3. Reliance was placed upon the decision of the Supreme Court in the case of Eicher Motors Ltd. v. Union of India, 1999 (106) E. .....

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..... GST TRAN1, the respondents are not justified in denying the petitioner the benefit of transitional input credit merely on the ground that the error was not a defined one. 6. In response to the submissions made by the learned advocate for the petitioner, Mr. Ankit Shah, learned senior standing counsel for the respondent No.1, invited the attention of the court to the Minutes of the 4th meeting o .....

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