https://www.taxtmi.com/caselaws?id=400995 Rule 117 of the CGST Rules, 2017 governs filing of TRAN-1 for transition of input tax credit under Section 140 of the CGST Act, and Rule 117(1A) extends the time only where technical difficulties on the common portal prevented filing and an extension was recommended. The petitioner's claim of a technical glitch was unsupported by evidence of any failed submission attempt, and the record indicated the matter had already been considered and not allowed. As there was also nothing to show filing was attempted during the extended period up to 31.03.2020, entitlement to carry forward transitional credit was not established and the writ petition was not entertained. en-us Mon, 23 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400995 Rule 117 of the CGST Rules, 2017 governs filing of TRAN-1 for transition of input tax credit under Section 140 of the CGST Act, and Rule 117(1A) extends the time only where technical difficulties on the common portal prevented filing and an extension was recommended. The petitioner's claim of a technical glitch was unsupported by evidence of any failed submission attempt, and the record indicated the matter had already been considered and not allowed. As there was also nothing to show filing was attempted during the extended period up to 31.03.2020, entitlement to carry forward transitional credit was not established and the writ petition was not entertained. Case-Laws GST Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400995