https://www.taxtmi.com/caselaws?id=409938 The court granted the petitioner permission to file or revise TRAN-1 electronically by a specified deadline, directing the respondents to examine the claim on its merits. The petition challenging Rule 117 of Central Goods and Services Tax Rules was disposed of, keeping all contentions open for both parties and emphasizing adherence to established legal positions allowing electronic or mechanical filing of TRAN-1. The court's order aimed at ensuring fairness and compliance with previous judgments in addressing technical glitches and enabling the petitioner to avail tax credit as claimed. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409938 The court granted the petitioner permission to file or revise TRAN-1 electronically by a specified deadline, directing the respondents to examine the claim on its merits. The petition challenging Rule 117 of Central Goods and Services Tax Rules was disposed of, keeping all contentions open for both parties and emphasizing adherence to established legal positions allowing electronic or mechanical filing of TRAN-1. The court's order aimed at ensuring fairness and compliance with previous judgments in addressing technical glitches and enabling the petitioner to avail tax credit as claimed. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409938