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Issues: Whether the technical difficulties preventing filing of GST TRAN-1 were required to be rectified so that the petitioner could complete the filing.
Analysis: The petitioner sought a direction for enabling electronic filing of GST TRAN-1 in order to avail transitional Input Tax Credit. The Court noted the admitted existence of system glitches, the respondent's assurance that the glitches would be rectified within two weeks, and the administrative circular recognising that taxpayers who could not complete TRAN-1 filing due to IT-related glitches were to be given the facility to complete the process. In these circumstances, the petitioner's difficulty was found to merit remedial direction.
Conclusion: The technical difficulties were directed to be rectified within two weeks, in favour of the petitioner.
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