{"id":71409,"date":"2025-04-25T08:53:57","date_gmt":"2025-04-25T03:23:57","guid":{"rendered":""},"modified":"2025-04-25T08:53:57","modified_gmt":"2025-04-25T03:23:57","slug":"tax-credit-saved-technical-error-can-39-t-block-legitimate-claim-when-substantive-rights-are-clear-and-verifiable","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71409","title":{"rendered":"Tax Credit Saved: Technical Error Can&#39;t Block Legitimate Claim When Substantive Rights Are Clear and Verifiable"},"content":{"rendered":"<p>Tax Credit Saved: Technical Error Can&#39;t Block Legitimate Claim When Substantive Rights Are Clear and Verifiable<br \/>Case-Laws<br \/>GST<br \/>CESTAT allowed appellant&#39;s appeal, holding that transitional service tax credit of Rs. 6,15,409\/- is admissible despite procedural error in form TRAN-1. The tribunal determined that technical glitch in entering data at incorrect serial number does not vitiate substantive rights. Revenue directed to treat data entered at Sr. No. 5 as equivalent to entry at Sr. No.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87765\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Credit Saved: Technical Error Can&#8217;t Block Legitimate Claim When Substantive Rights Are Clear and VerifiableCase-LawsGSTCESTAT allowed appellant&#8217;s appeal, holding that transitional service tax credit of Rs. 6,15,409\/- is admissible despite procedural e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71409","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71409"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71409\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}