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2020 (3) TMI 980 - HC - GSTFiling of FORM GST TRANS 1 - Transitional credit - HELD THAT:- The issue decided in the case of JODHPUR TRUCK PVT. LTD. VERSUS UNION OF INDIA, CHAIRMAN, GSTIN, GST, COUNCIL, THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONRATE, JODHPUR. [2019 (11) TMI 820 - RAJASTHAN HIGH COURT] where it was held that the petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal. Application disposed off.
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