Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The Petitioner is disabled from conducting its normal course of business and availing the Cenvat Credit/Input Tax Credit due to the prevalent glitch with the TRAN-1 form which is required to be filed online. Court had directed the respondents in similar circumstances to either re-open the portal to enable the Petitioners therein to again file the TRAN-1 form electronically or to accept a manually filed TRAN-1 form. In the present case similar directions issued. — Vertiv Energy Private Limited Vs. Union of India & Ors.  15 TAXLOK.COM 006 (Delhi)