https://www.taxtmi.com/caselaws?id=415609 The court allowed the writ petition, directing the respondents to permit the petitioner to submit the TRAN-1 Form either online by reopening the portal or manually. The court acknowledged the petitioner's challenges due to the death of the proprietor and technical difficulties, emphasizing that procedural rules should not hinder the right to input tax credit. The respondents were instructed to process the claim within 60 days, aligning with precedents from other High Courts that highlighted the importance of assisting taxpayers in overcoming technical issues to access statutory benefits. en-us Thu, 02 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415609 The court allowed the writ petition, directing the respondents to permit the petitioner to submit the TRAN-1 Form either online by reopening the portal or manually. The court acknowledged the petitioner's challenges due to the death of the proprietor and technical difficulties, emphasizing that procedural rules should not hinder the right to input tax credit. The respondents were instructed to process the claim within 60 days, aligning with precedents from other High Courts that highlighted the importance of assisting taxpayers in overcoming technical issues to access statutory benefits. Case-Laws GST Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415609