https://www.taxtmi.com/caselaws?id=417334 The dominant issue was whether denial of transitional input tax credit due to inability to file Form TRAN-1 caused by GST portal technical glitches was legally sustainable. The HC held that contemporaneous representations showed the taxpayer consistently attempted to file TRAN-1 but was prevented by system-related difficulties attributable to the portal, and that precedent covered the issue in the taxpayer's favour. The writ was allowed, and the tax authorities were directed to permit filing/processing of TRAN-1 to enable availment of eligible transitional ITC. en-us Thu, 06 Jan 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417334 The dominant issue was whether denial of transitional input tax credit due to inability to file Form TRAN-1 caused by GST portal technical glitches was legally sustainable. The HC held that contemporaneous representations showed the taxpayer consistently attempted to file TRAN-1 but was prevented by system-related difficulties attributable to the portal, and that precedent covered the issue in the taxpayer's favour. The writ was allowed, and the tax authorities were directed to permit filing/processing of TRAN-1 to enable availment of eligible transitional ITC. Case-Laws GST Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417334