https://www.taxtmi.com/article/detailed?id=9837 The court held that systemic technical glitches and rapid transition to the electronic GST regime prevented many taxpayers from filing TRAN 1 error free, and that relief limited to those able to produce specific digital evidence was irrational. It emphasised that genuine, inadvertent omissions should not extinguish taxpayers' entitlement to carry forward transitional credits and that the absence of an effective rectification mechanism necessitates procedural accommodations-including reopening electronic portals or allowing manual submission-to enable claiming of accumulated credits. en-us Thu, 10 Jun 2021 11:04:15 +0530 Thu, 10 Jun 2021 11:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9837 The court held that systemic technical glitches and rapid transition to the electronic GST regime prevented many taxpayers from filing TRAN 1 error free, and that relief limited to those able to produce specific digital evidence was irrational. It emphasised that genuine, inadvertent omissions should not extinguish taxpayers' entitlement to carry forward transitional credits and that the absence of an effective rectification mechanism necessitates procedural accommodations-including reopening electronic portals or allowing manual submission-to enable claiming of accumulated credits. Articles Goods and Services Tax - GST Thu, 10 Jun 2021 11:04:15 +0530 https://www.taxtmi.com/article/detailed?id=9837