https://www.taxtmi.com/article/detailed?id=9270 The document addresses obstruction to claiming transitional credit where technical failures of the GST portal prevented timely TRAN 1 filing despite multiple documented attempts; evidential screenshots and help desk records showed unsuccessful uploads and consequent cash payments. Following high court directions to permit electronic or manual filing, the revenue's challenge was dismissed, resulting in an additional opportunity for taxpayers to submit TRAN 1 while the legal question on statutory time limits remains open. en-us Tue, 16 Jun 2020 10:10:07 +0530 Tue, 16 Jun 2020 10:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9270 The document addresses obstruction to claiming transitional credit where technical failures of the GST portal prevented timely TRAN 1 filing despite multiple documented attempts; evidential screenshots and help desk records showed unsuccessful uploads and consequent cash payments. Following high court directions to permit electronic or manual filing, the revenue's challenge was dismissed, resulting in an additional opportunity for taxpayers to submit TRAN 1 while the legal question on statutory time limits remains open. Articles Goods and Services Tax - GST Tue, 16 Jun 2020 10:10:07 +0530 https://www.taxtmi.com/article/detailed?id=9270