GST TRAN-1 rectification for portal errors allowed, with input tax credit protected from denial due to technical glitches.

Repeated GST TRAN-1 filing failures caused by common portal errors did not justify denial of input tax credit where the assessee had made repeated attempts and sought grievance redressal. The Delhi High Court noted that the credit could not be defeated by technical malfunction of the portal and observed that such credit is protected property under Article 300A, removable only by authority of law. It therefore directed acceptance of the rectified TRAN-1, electronically or manually, and required the revised claim to be processed in accordance with law.

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Issues: Whether the petitioner was entitled to be permitted to file rectified GST TRAN-1 for availing input tax credit despite repeated portal errors and whether the claimed credit could be denied on account of technical glitches in the GST common portal.

Analysis: The petition was founded on repeated unsuccessful attempts to upload Form GST TRAN-1 due to an invalid registration error on the common portal, despite grievance redressal attempts and approval by the IT grievance mechanism for another opportunity to file TRAN-1. The Court accepted the contention that the credit standing in favour of the assessee could not be defeated by portal malfunction. It further noted that such credit is property protected by Article 300A of the Constitution of India and could not be taken away except by authority of law. Relying on the earlier decision granting similar relief in comparable circumstances, the Court directed that the rectified form be accepted electronically or manually.

Conclusion: The petitioner was entitled to file the rectified TRAN-1 and to have the revised claim processed in accordance with law, in favour of the assessee.

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