Bombay HC: GST Credit Claim Can’t Be Denied for Not Following Inoperative Electronic Procedure

In a significant ruling addressing the clash between procedural compliance and substantive tax credit entitlements under the GST transition, the Bombay High Court has held that manual revisions to pre-GST returns cannot be rejected merely because electronic filing was unavailable. A Division Bench of Justice M.S. Sonak and Justice Jitendra Jain quashed an order of the Deputy Commissioner…