Transitional GST credit cannot be denied for portal glitches where a bona fide attempt to file TRAN-1 is shown.

Transitional GST credit under TRAN-1 could not be denied where the taxpayer made a bona fide attempt to file or revise within time but was prevented by portal-related technical difficulty. The Court treated the failure to complete filing as a procedural lapse that could not defeat the substantive right to carry forward accrued credit from the VAT regime. It held that the claim should not be rejected merely for non-filing before the cut-off date and permitted electronic or manual revision of TRAN-1, while leaving verification of genuineness to the authorities.

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Issues: Whether transitional credit under the GST regime could be denied when the assessee attempted to upload or revise TRAN-1 within time but was prevented by technical difficulty in the GST portal.

Analysis: The petitioner's attempt to log into the system before the cut-off date was accepted on the basis of the system log. The inability to complete filing or revision was treated as a procedural failure that could not defeat the substantive entitlement to carry forward accrued credit from the earlier VAT regime. The Court followed the view that transitional input tax credit should not be denied merely because of portal-related or procedural defects, especially where the assessee had made a bona fide attempt to comply.

Conclusion: The claim for transitional credit could not be rejected on the ground of non-filing before the cut-off date, and the petitioner was entitled to be permitted to revise TRAN-1 electronically or manually, with verification of genuineness left open to the authorities.

Ratio Decidendi: Accrued transitional credit cannot be denied on account of a procedural lapse or portal-related difficulty where a bona fide attempt to comply within time is established.

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