Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The petitioners have not been able to avail of the carry forward credit of eligible duties, both the CGST and the GST on account of the glitches in the online system of the respondents. Directions issued to the respondents to either open the portal so as to enable the petitioners to again file the TRAN-1form electronically, failing which the Department will accept the same manually. — Kusum Enterprises Pvt. Ltd., Sanko Gosei Technology India Pvt. Ltd. Vs. Union of India & Ors.  14 TAXLOK.COM 012 (Delhi)