https://www.taxtmi.com/caselaws?id=364665 Assessees facing technical glitches in uploading Form GST TRAN-1 are entitled to have their grievances processed under Circular No. 39/13/2018-GST. The Madras HC held that the circular's grievance-redressal framework, including appointment of Nodal Officers and routing representations through the jurisdictional officer, applies to transition-related filing difficulties and is not confined to non-TRAN-1 issues. The authorities were therefore directed to implement the mechanism, forward the representation, and decide the claim within the stipulated time so that transitional credit applications receive effective consideration. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364665 Assessees facing technical glitches in uploading Form GST TRAN-1 are entitled to have their grievances processed under Circular No. 39/13/2018-GST. The Madras HC held that the circular's grievance-redressal framework, including appointment of Nodal Officers and routing representations through the jurisdictional officer, applies to transition-related filing difficulties and is not confined to non-TRAN-1 issues. The authorities were therefore directed to implement the mechanism, forward the representation, and decide the claim within the stipulated time so that transitional credit applications receive effective consideration. Case-Laws GST Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364665