Gujarat HC Directs Authorities to Resolve Technical Glitch in TRAN-1 Filing

Shardaben Jayantilal Patel Vs Union of India (Gujarat High Court)

The Gujarat High Court has intervened in a case involving a manufacturing firm, Shardaben Jayantilal Patel (M/s. Jai Electrical Industries), directing tax authorities to reconsider its claim for transitional credit under Section 140(1) of the Central Goods and Service Tax (CGST) Act, 2017. The firm asserted that its claim for CENVAT credit from the pre-GST regime was not reflected in its electronic credit ledger due to technical glitches in the GSTN system, despite timely submission of the GST TRAN-1 form.

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