Court Rules GST Transitional Credit Claims Cannot Be Denied Due to Lack of Technical Glitches in GST Network.

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....Transitional Credit - merely because there were no technical glitches in the GSTN with respect to the Petitioner’s TRAN-1 which was admittedly filed in time, the claim of the Petitioner, if it was otherwise eligible in law, cannot be rejected for no apparent fault on the part of the Petitioner. This cannot be the objective of the GST system or digitisation. - HC....