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2020 (6) TMI 574 - HC - GSTFiling of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - filing of details in wrong column - Transitional credit - HELD THAT:- The transition from the old regime to the new one as held by the High Court of Delhi in Brand Equity Treaties Limited [2020 (5) TMI 171 - DELHI HIGH COURT] poses formidable and unprecedented problems in successful migration, which could be attributed either to the failure of the system as maintained by the Department or the inexperience of the assessee in the ways and means provided by the new regime. The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. Appeal dismissed.
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