Transitional Credit — The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writapplicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the technical glitches, the TRAN-1 was not accepted by the GST common portal.

In such circumstances, the writ-applicant took up the issue with the Assistant Commissioner, Division-X, CGST & Excise, Nadiad, Vadodara North vide an application dated 20th February 2018.

It is the case of the writ-applicant that for no fault on his part, the TRAN-1 could not be uploaded and in such circumstances, he should be permitted to file the TRAN-1.

Held that :- Having regard to the fact that the TRAN-1 could not be filed on account of technical glitches. We direct the respondent No.2 to permit the writapplicant to file form in TRAN-1.

In view of the order referred to above, let this exercise be undertaken and completed within a period of two weeks from the date of the receipt of the writ of this order.

With the above, the writ application stands disposed of. Direct service is permitted. — Darsh Pharmachem Pvt. Ltd. Vs. Superintendent, Central GST [2020] 22 TAXLOK.COM 039 (Gujarat)