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2019 (8) TMI 85 - HC - GSTUnable to file TRAN-1 form - transitional credit - transition to GST regime - 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 manually typed TRAN – 1 Form on or before 31st August, 2019. The Petitioner’s claim shall thereafter be processed in accordance with law.
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