https://www.taxtmi.com/caselaws?id=386607 Repeated GST TRAN-1 filing failures caused by common portal errors did not justify denial of input tax credit where the assessee had made repeated attempts and sought grievance redressal. The Delhi High Court noted that the credit could not be defeated by technical malfunction of the portal and observed that such credit is protected property under Article 300A, removable only by authority of law. It therefore directed acceptance of the rectified TRAN-1, electronically or manually, and required the revised claim to be processed in accordance with law. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386607 Repeated GST TRAN-1 filing failures caused by common portal errors did not justify denial of input tax credit where the assessee had made repeated attempts and sought grievance redressal. The Delhi High Court noted that the credit could not be defeated by technical malfunction of the portal and observed that such credit is protected property under Article 300A, removable only by authority of law. It therefore directed acceptance of the rectified TRAN-1, electronically or manually, and required the revised claim to be processed in accordance with law. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386607