https://www.taxtmi.com/caselaws?id=424327 The HC allowed petitioner to claim unavailed Cenvat credit on capital goods despite missing the deadline. Petitioner had filed TRAN-1 form on September 26, 2017, but did not receive CGST transitional credit in electronic ledger and couldn't file revised form due to portal outage. Court directed respondents to either open online portal or provide a link within two weeks for petitioner to file the form. Alternatively, petitioner could submit physical request if technical constraints persisted. Final decision on credit entitlement would be determined by appropriate authority on merits, with the court expressing no opinion on the substantive claim. en-us Mon, 20 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424327 The HC allowed petitioner to claim unavailed Cenvat credit on capital goods despite missing the deadline. Petitioner had filed TRAN-1 form on September 26, 2017, but did not receive CGST transitional credit in electronic ledger and couldn't file revised form due to portal outage. Court directed respondents to either open online portal or provide a link within two weeks for petitioner to file the form. Alternatively, petitioner could submit physical request if technical constraints persisted. Final decision on credit entitlement would be determined by appropriate authority on merits, with the court expressing no opinion on the substantive claim. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424327