https://www.taxtmi.com/article/detailed?id=8881 Transitional input tax credit claims required Form TRAN 1 filing under section 140, but GSTN portal technical failures prevented many assessees from uploading or rectifying entries; courts found such bona fide errors attributable to system limitations and directed authorities to reopen or enable the portal, accept manually filed TRAN 1, or otherwise facilitate backend processing so claims can be processed for eligibility in law. en-us Fri, 03 Jan 2020 09:59:26 +0530 Fri, 03 Jan 2020 09:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8881 Transitional input tax credit claims required Form TRAN 1 filing under section 140, but GSTN portal technical failures prevented many assessees from uploading or rectifying entries; courts found such bona fide errors attributable to system limitations and directed authorities to reopen or enable the portal, accept manually filed TRAN 1, or otherwise facilitate backend processing so claims can be processed for eligibility in law. Articles Goods and Services Tax - GST Fri, 03 Jan 2020 09:59:26 +0530 https://www.taxtmi.com/article/detailed?id=8881