Court Rules GST Input Tax Credit Cannot Lapse Due to Technical Issues; Supports Petitioner's Revision Effort Under GST Rules 117-120.

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....Transition of Input tax credit - mistake in filing Tran 1 - The petitioner having made a mistake in filing the GST returns on 10.11.2017 was entitled to revise such declaration and submit a revised declaration in GST electronically on the common portal within a time specified in the GST Rules, 2017 namely Rules 117, 118, 119 and 120 - The petitioner cannot be found fault of Architecture of the Web Portal did not have such facility. Input Tax Credit once availed are indefeasible and cannot lapse. - HC....