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November 20, 2025

Transitional Credit cannot be denied for Human Error in GST TRAN-1 Filing: Kerala HC  

IntelME Verdict

Precedent Setting

TL;DR

Kerala HC rules in *M. P. Rappai And Sons vs Union of India* that GST transitional credit cannot be denied for human errors in filing Form GST TRAN-1, protecting taxpayers' substantive rights.

Analysis

The Kerala HC's ruling in *M. P. Rappai And Sons vs Union of India* sets a precedent by protecting taxpayers' rights to transitional credit despite human errors in GST filing. This decision underscores the importance of upholding substantive rights over procedural mistakes, providing assurance to taxpayers who faced challenges during the GST transition period.

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