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2019 (8) TMI 1080 - HC - GSTUnable to claim transitional credit under DVAT Act - input tax credit - technical glitches in uploading Form TRAN–1 - HELD THAT:- The Court would urge the ITGRC to review the policy it has adopted in such cases, and acknowledge instances like the present one, where the Petitioners are not able to link with the Portal and therefore, the fact of a technical glitch is not able to be accounted for in the system. The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the TRAN–1 Form already filed manually by the Petitioner - petition disposed off.
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