https://www.taxtmi.com/caselaws?id=388632 The Court directed the authorities to facilitate the submission of Form GST TRAN-2 electronically or manually for the petitioner, emphasizing that technical glitches should not disadvantage individuals or firms. The petitioner's readiness to file electronically, hindered by portal issues, led to the Court's direction to allow manual submission. The authorities were instructed to re-open web portals for electronic or manual filing of GST TRAN-1 within three months to ensure the petitioner receives the input tax credit rightfully due, addressing the technical challenges faced in electronic filing. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388632 The Court directed the authorities to facilitate the submission of Form GST TRAN-2 electronically or manually for the petitioner, emphasizing that technical glitches should not disadvantage individuals or firms. The petitioner's readiness to file electronically, hindered by portal issues, led to the Court's direction to allow manual submission. The authorities were instructed to re-open web portals for electronic or manual filing of GST TRAN-1 within three months to ensure the petitioner receives the input tax credit rightfully due, addressing the technical challenges faced in electronic filing. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388632