Transitional credit — The petitioner stated that he has committed mistake due to technical/system error and has failed in filing /uploading a declaration electronically in Form GST Tran-1, in fact, one of the column was not filed by the petitioner. Held that—The respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017.
Rathi Iron & Steel Industries Ltd. Vs. Union of India Through Minister of Finance & Ors.  22 TAXLOK.COM 073 (MP)