Court Rules Against Denying GST TRAN-1 Credit Due to Upload Errors; Revenue's Inaction Cannot Justify Resistance.

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....Extension of time for filing of GST TRAN-1 - Since Revenue has not acted upon the law whereby CENVAT credit can be denied but is otherwise resisting claim for availing the credit on omission by error on uploaded GST TRAN -1 form, the resistance cannot be sustained.....