https://www.taxtmi.com/caselaws?id=406532 The HC quashed the impugned communication rejecting the petitioner's claim for credit under the CGST Act due to technical glitches in filing GST TRAN-1. The court directed the respondents to facilitate the uploading of Form TRAN-1 within a specified timeframe, ensuring procedural fairness and addressing the petitioner's technical difficulties. The judgment emphasized the necessity of distinguishing between credit transition and utilization, requiring clarity in obligations and evidence collection for technical glitches under Rule 117 of the CGST Rules, 2017. The court relied on previous decisions to support its findings, aligning with established legal interpretations. en-us Tue, 02 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406532 The HC quashed the impugned communication rejecting the petitioner's claim for credit under the CGST Act due to technical glitches in filing GST TRAN-1. The court directed the respondents to facilitate the uploading of Form TRAN-1 within a specified timeframe, ensuring procedural fairness and addressing the petitioner's technical difficulties. The judgment emphasized the necessity of distinguishing between credit transition and utilization, requiring clarity in obligations and evidence collection for technical glitches under Rule 117 of the CGST Rules, 2017. The court relied on previous decisions to support its findings, aligning with established legal interpretations. Case-Laws GST Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406532