Zero response was obtained regarding entitlement so you're able to transactional ITC Brand new validity away from Code 117 of the CGST Laws, 2017 try confronted on to the ground that it is super vires Sec.140 of one's CGST Work, 2017. The petitioner got registered the productivity in shape off hard copy of Mode GST TRAN-step 1 2 days later on adopting the last big date from digital processing due to failure so you're able to log into this new webpage. The petitioner enjoys contended your ITC is in the nature from property plus it can't be deprived of it....