https://www.taxtmi.com/caselaws?id=367738 Transitional input tax credit under GST should not be defeated solely by procedural delay where the assessee made bona fide efforts to file TRAN-1, including attempted electronic filing and manual submission after technical failure. The Court treated the filing deadline as procedural in character and relied on the Government's grievance mechanism for genuine TRAN-1 difficulties. It directed the authorities either to enable electronic filing or accept the manual TRAN-1 and process the credit if otherwise eligible in law. 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 Transitional input tax credit under GST should not be defeated solely by procedural delay where the assessee made bona fide efforts to file TRAN-1, including attempted electronic filing and manual submission after technical failure. The Court treated the filing deadline as procedural in character and relied on the Government's grievance mechanism for genuine TRAN-1 difficulties. It directed the authorities either to enable electronic filing or accept the manual TRAN-1 and process the credit if otherwise eligible in law. Case-Laws GST Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367738