https://www.taxtmi.com/caselaws?id=393418 Registered persons who could not file FORM GST TRAN1 because of technical difficulties on the common portal were covered by the later extension mechanism under Order No. 01/2020GST. The Court noted that the applicant's failure was limited to saving TRAN1 data due to portal glitches and that the case had already been positively recommended by the Deputy State Tax Commissioner to the Nodal Officer. In that context, technical glitches should not deprive the person of transitional CENVAT/VAT credit, and the matter had to be processed further by the Nodal Officer and GSTN in accordance with law. en-us Wed, 04 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393418 Registered persons who could not file FORM GST TRAN1 because of technical difficulties on the common portal were covered by the later extension mechanism under Order No. 01/2020GST. The Court noted that the applicant's failure was limited to saving TRAN1 data due to portal glitches and that the case had already been positively recommended by the Deputy State Tax Commissioner to the Nodal Officer. In that context, technical glitches should not deprive the person of transitional CENVAT/VAT credit, and the matter had to be processed further by the Nodal Officer and GSTN in accordance with law. Case-Laws GST Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393418