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Filing of TRAN-1 which was pending due to technical glitches of GSTN portal.

Transitional Credit — The Petitioner could not avail of the Transitional Credit available to it in view of technical glitches in filing online TRANS-1 under the CGST Act. The petitioner challenged the action of the respondents in not re-opening the GSTN Portal and allowing the Petitioner to upload the requisite details of Transitional Credit available to it when CGST Act, was introduced. The writ petition disposed of relying upon the statement of the respondents to pass an appropriate order on the Petitioner’s application submitted for necessary permission to avail of the transitional credit available to it, within a period of three weeks after hearing the Petitioner. — Adinath Agro Processed Foods Pvt. Ltd. Vs. The Chief Commissioner of Goods And Services Tax (Central) & Central Excise, Pune & Others [2019] 18 TAXLOK.COM 035 (Bombay)

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