https://www.taxtmi.com/caselaws?id=405625 The Court dismissed the appeals, permitting the respondents to file or revise TRAN-1 forms electronically or manually by 31.03.2021. It allowed the revenue to verify claims' authenticity per legal standards. Emphasizing a liberal interpretation of "technical difficulties," the Court acknowledged transitional challenges under the new GST regime. en-us Tue, 23 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405625 The Court dismissed the appeals, permitting the respondents to file or revise TRAN-1 forms electronically or manually by 31.03.2021. It allowed the revenue to verify claims' authenticity per legal standards. Emphasizing a liberal interpretation of "technical difficulties," the Court acknowledged transitional challenges under the new GST regime. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405625