https://www.taxtmi.com/caselaws?id=400243 Where TRAN-1 is filed successfully within time, non-reflection of the transitional credit in the electronic credit ledger does not, by itself, defeat the claim. The Bombay High Court noted that the grievance was not failure to file the form, but an unexplained system failure to reflect the credit, and held that digitisation cannot be used to deny an otherwise eligible transition claim. The authorities were directed to verify the VAT credit claim on merits and take steps to transition the credit into the taxpayer's electronic credit ledger, while leaving the underlying entitlement open for verification. en-us Thu, 29 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400243 Where TRAN-1 is filed successfully within time, non-reflection of the transitional credit in the electronic credit ledger does not, by itself, defeat the claim. The Bombay High Court noted that the grievance was not failure to file the form, but an unexplained system failure to reflect the credit, and held that digitisation cannot be used to deny an otherwise eligible transition claim. The authorities were directed to verify the VAT credit claim on merits and take steps to transition the credit into the taxpayer's electronic credit ledger, while leaving the underlying entitlement open for verification. Case-Laws GST Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400243