https://www.taxtmi.com/caselaws?id=396100 Where the GST transition credit portal was not functioning properly and the filing deadline was imminent, the Court directed remedial measures to prevent applicants from losing filing rights because of technical failure. Manual filing was permitted and the online portal was ordered to be restored for transition credit applications before the cut-off date. The directions were intended to ensure that the petitioner and similarly placed applicants were not prejudiced by non-functioning electronic filing infrastructure during the pandemic period. en-us Thu, 11 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396100 Where the GST transition credit portal was not functioning properly and the filing deadline was imminent, the Court directed remedial measures to prevent applicants from losing filing rights because of technical failure. Manual filing was permitted and the online portal was ordered to be restored for transition credit applications before the cut-off date. The directions were intended to ensure that the petitioner and similarly placed applicants were not prejudiced by non-functioning electronic filing infrastructure during the pandemic period. Case-Laws GST Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396100