Transitional Credit — According to the petitioner, the petitioner tried to upload form GST TRAN-1 to claim CENVAT credit amounting to Rs. 16,88,141/ and Rs. 1,02,865/ as credit of Value Added Tax for their firm. However, due to technical glitches in the GST portal, the petitioner could not file / upload the form GST TRAN -1.
Held that— respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax of the petitioner so as to enable the petitioner to carry forward by filing / uploading form GST TRAN -1 on GST portal.
Kambay Aromatics Vs. Union of India  22 TAXLOK.COM 065 (Gujarat)