https://www.taxtmi.com/caselaws?id=390116 The court, recognizing the challenges faced by taxpayers in transitioning to the GST regime and the technical glitches hindering the filing of necessary forms, directed the respondents to facilitate the electronic or manual filing of Form TRAN-1 by a specified deadline. Emphasizing the importance of safeguarding the right to property and addressing genuine difficulties encountered by taxpayers, the judgment highlighted the need for a fair and efficient resolution mechanism to ensure individuals are not unjustly deprived of their entitlements. en-us Tue, 17 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390116 The court, recognizing the challenges faced by taxpayers in transitioning to the GST regime and the technical glitches hindering the filing of necessary forms, directed the respondents to facilitate the electronic or manual filing of Form TRAN-1 by a specified deadline. Emphasizing the importance of safeguarding the right to property and addressing genuine difficulties encountered by taxpayers, the judgment highlighted the need for a fair and efficient resolution mechanism to ensure individuals are not unjustly deprived of their entitlements. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390116