https://www.taxtmi.com/caselaws?id=779103 The HC allowed the writ petition and directed respondents to provide facilities enabling the petitioner to upload the TRAN-1 form with correct entries within one month, permitting the petitioner to cure defects and claim transitional input tax credit under Section 140 of the CGST Act. The court held that a filing error by the petitioner did not justify denial of benefits, and ordered respondents to facilitate submission notwithstanding prior portal limitations. The petition was disposed of with that directed relief. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779103 The HC allowed the writ petition and directed respondents to provide facilities enabling the petitioner to upload the TRAN-1 form with correct entries within one month, permitting the petitioner to cure defects and claim transitional input tax credit under Section 140 of the CGST Act. The court held that a filing error by the petitioner did not justify denial of benefits, and ordered respondents to facilitate submission notwithstanding prior portal limitations. The petition was disposed of with that directed relief. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779103