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2021 (6) TMI 79 - HC - GSTCENVAT credit - inputs utilized for providing output services - HELD THAT:- In the present case, the Court is satisfied that the Petitioner's difficulty in filling up the correct credit amount in the TRAN-1 Form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law - Accordingly, a direction is issued to the Respondents to either open the portal so as to enable the Petitioner to file TRAN-1 Form electronically or to accept a manually filed TRAN-1 Form on or before 30th June, 2021. Petition allowed.
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