Denial of GST ITC due to non-filing of TRAN-1 not justified as form not filed due to technical glitch

Clyde Pumps Private Limited Vs Union of India & Ors. (Delhi High Court) Delhi High Court held that denial of benefit of Input Tax Credit [ITC] due to non-filing of TRAN-1 not justified since the form was not filed in time due to technical glitch in the GST portal or transitional creases which were ironed out subsequently. Accordingly, writ petition is allowed. Facts- The Petitioner-M/s Clyde Pumps Private Limited, a Delhi based company has filed the present petition under Article 226 of the Constitution of India, inter alia, seeking transferring of the CENVAT credit admissible as Input Ta...