HC: No law can extinguish right to ‘credit’, Directs Revenue to accept rectified TRAN-01 form

Delhi HC directs the Revenue to either open the online portal or enable the assessee to file rectified GST TRAN-01 form to claim transitional credit or to accept the same manually with correction; Petitioner contended that due to inadvertent error, wrong ITC was claimed and despite request to amend TRAN-I form, grievance remained unaddressed; Finds the case to be squarely covered by the decision in Blue Bird Pure Pvt. Ltd.; Remarks that, “credit standing in favour of an ass...