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The respondents shall permit the petitioner to submit online 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.

Transitional Credit — The petitioner submits that though in-principle, the issue is covered by the judgment delivered in case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (S.B. Civil Writ Petition No.15221/2019), but certain more directions are required to be given so as to ward off any difficulty(ies) to the petitioner assessee. The writ petition disposed of in terms of the judgment (supra) with the directions including that the respondents shall permit the petitioner to submit online 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. — Braj Chemical And Minerals Vs. Union of India [2019] 18 TAXLOK.COM 114 (Rajasthan)

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