https://www.taxtmi.com/caselaws?id=367738 The dominant issue was whether transitional input tax credit could be denied solely because the assessee could not electronically file FORM TRAN-1 within the prescribed time due to portal/technical constraints despite bona fide attempts. The HC held that GST's design mandates seamless credit to avoid cascading taxes and that the time limit for claiming transitional credit is procedural where the credit is legitimately accrued and the assessee demonstrated genuine efforts to file both online and manually. Consequently, the HC directed the tax authorities to either reopen the GST portal to permit electronic filing of TRAN-1 or accept the manually filed TRAN-1 and allow the transitional input tax credit; the writ petition was disposed of accordingly. en-us Mon, 10 Sep 2018 00:00:00 +0530 Thu, 01 Jan 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367738 The dominant issue was whether transitional input tax credit could be denied solely because the assessee could not electronically file FORM TRAN-1 within the prescribed time due to portal/technical constraints despite bona fide attempts. The HC held that GST's design mandates seamless credit to avoid cascading taxes and that the time limit for claiming transitional credit is procedural where the credit is legitimately accrued and the assessee demonstrated genuine efforts to file both online and manually. Consequently, the HC directed the tax authorities to either reopen the GST portal to permit electronic filing of TRAN-1 or accept the manually filed TRAN-1 and allow the transitional input tax credit; the writ petition was disposed of accordingly. Case-Laws GST Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367738