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2021 (2) TMI 1245 - SCH - GSTPermission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e. 27.12.2017 - HELD THAT:- The petitioner-Union of India shall file an affidavit meeting the assertion that due to technical glitches and problems faced, the respondents-taxpayers were not able to upload and file Form GST TRAN-01 or fill up details. The factual assertions made in the writ petitions in this regard will be dealt with concretely and expressly and if required, by taking the help of experts.
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