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    <title>Court Rules on GST Act Section 140(1): Applicant&#039;s TRAN-1 Filing Delayed by Portal Errors, Orders Resolution of Technical Issues.</title>
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    <description>Grant of transitional credit u/s 140(1) - The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technical glitches/error on the portal - there are no fault on the part of the writ applicant while claiming the CENVAT credit. - Directions issued - HC</description>
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