GST TRAN-I filing glitch claim put for further examination after court requires counter affidavit and portal log details.

A GST transitional credit dispute arose over whether the petitioner was prevented from filing Form GST TRAN-I within time because of technical glitches in the GSTN portal. The HC did not decide the substantive claim at this stage and instead directed the respondents to file counter affidavits. It also required the GSTN to place the petitioner's log details on record and address the allegation of technical malfunction before the next listing, so the plea of portal failure could be examined on the available material.

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Issues: Whether the petitioner was prevented from filing Form GST TRAN-I within the prescribed time on account of technical glitches in the GSTN portal and whether the respondent should be called upon to answer the request for acceptance of the form.

Outcome: The Court directed the respondents to file counter affidavits and specifically required the GSTN to place the petitioner's log details and address the plea of technical glitches before the next listing.

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