Input tax credit— On account of technical glitches, petitioner is unable to claim input tax credit (ITC).  The eligibility of the Petitioner to claim ITC has not been doubted by the Respondents. However, for no fault of the Petitioner, despite filing the form GST TRAN–1 claiming ITC in time, it was compelled to reverse the claim and this was no longer reflected in its electronic ledger. The Respondents are directed to immediately process the Petitioner’s representation and either reflect the ITC claim of the Petitioner in the electronic credit ledger or communicate to the Petitioner the reasons for its inability to do so. — Sikka Motors Pvt. Ltd. vs. Commissioner, Central Goods And Service Tax.[2019] 15 TAXLOK.COM 44 (DEL)