HC: Directs processing of credit-transition for BMW’s NBFC-arm, rejects Revenue's ‘no technical-glitches’ plea

Bombay HC holds that merely because there were no technical glitches in the GSTN with respect to BMW India Financial Services’ TRAN-1 which was admittedly filed in time, the Assessee’s request for transitioning of credit, cannot be left unaddressed for no apparent fault on the Assessee’s part; Directs Revenue to consider the Assessee’s case and after looking into the merits of the claim and physically or otherwise verifying the amount of VAT as claimed, take such acti...