https://www.taxtmi.com/caselaws?id=389954 Transitional input tax credit under GST could not be denied merely because TRAN-1 was not fully uploaded before the cut-off date where the system log showed a timely attempt to log in and portal difficulty prevented completion. The Court treated the failure as a procedural lapse that could not defeat substantive entitlement to carry forward accrued credit, while allowing the authorities to verify the genuineness of the claim. It also accepted filing of TRAN-1 electronically or manually in the circumstances. Denial of transitional credit solely for non-filing before the deadline was therefore not sustainable. en-us Fri, 13 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389954 Transitional input tax credit under GST could not be denied merely because TRAN-1 was not fully uploaded before the cut-off date where the system log showed a timely attempt to log in and portal difficulty prevented completion. The Court treated the failure as a procedural lapse that could not defeat substantive entitlement to carry forward accrued credit, while allowing the authorities to verify the genuineness of the claim. It also accepted filing of TRAN-1 electronically or manually in the circumstances. Denial of transitional credit solely for non-filing before the deadline was therefore not sustainable. Case-Laws GST Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389954