https://www.taxtmi.com/caselaws?id=358964 Where a taxpayer is unable to file TRAN-1 because the GST portal does not respond on the last date, directions may be issued to preserve the claim for transitional credit by reopening the portal or, alternatively, permitting manual filing and verification. The High Court directed reopening of the portal within two weeks, failing which the petitioner's TRAN-1 application was to be accepted manually and decided after verification of the claimed credit. It also directed that tax payment remain available through the regular electronic system, thereby securing consideration of the transitional credit claim. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 28 Feb 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358964 Where a taxpayer is unable to file TRAN-1 because the GST portal does not respond on the last date, directions may be issued to preserve the claim for transitional credit by reopening the portal or, alternatively, permitting manual filing and verification. The High Court directed reopening of the portal within two weeks, failing which the petitioner's TRAN-1 application was to be accepted manually and decided after verification of the claimed credit. It also directed that tax payment remain available through the regular electronic system, thereby securing consideration of the transitional credit claim. Case-Laws GST Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358964