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2021 (2) TMI 1041

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....r the State : Mr. Piyush Chitresh, A.C to A.G For the Respondent-GSTN: Mr. Aashish Shekhar, A. C to Mr. Amit Kumar ORDER Petitioner has prayed for a direction to allow acceptance of Form GST TRAN-I as it could not be submitted in time on GSTN portal by 27th December, 2017 to avail transitional credit due to technical glitches in the portal. Petitioner has not been able to avail Input Tax Credi....