https://www.taxtmi.com/caselaws?id=387072 Where a taxpayer is prevented from filing Form GST TRAN-1 within time because of portal-related technical failure, equitable relief may be granted to preserve the substantive right to carry forward transitional credit. The Court noted repeated attempts to upload the form, supporting material showing GST portal difficulties, and the practical compliance problems faced during GST implementation. Relying on similar cases, it held that the petitioner's request deserved consideration and that directions were warranted either to enable electronic filing by opening the portal or to accept the form manually. en-us Thu, 29 Aug 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387072 Where a taxpayer is prevented from filing Form GST TRAN-1 within time because of portal-related technical failure, equitable relief may be granted to preserve the substantive right to carry forward transitional credit. The Court noted repeated attempts to upload the form, supporting material showing GST portal difficulties, and the practical compliance problems faced during GST implementation. Relying on similar cases, it held that the petitioner's request deserved consideration and that directions were warranted either to enable electronic filing by opening the portal or to accept the form manually. Case-Laws GST Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387072