2020 (12) TMI 1284 - SCH - GST

Unable to claim transitional credit under DVAT Act - input tax credit - technical glitches in uploading Form TRAN 1 - it was held by Delhi High Court that The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the TRAN 1 Form already filed manually by the Petitioner - HELD THAT - Delay condoned. Issue notice.

Summary

Legal judgment by Supreme Court of India in 2020 (12) TMI 1284 - SC Order. Justices S. Abdul Nazeer and Sanjiv Khanna issued an order to condone delay and issue notice.