Allow Tran-1 filing if failure of Appellant was due to technical glitches on common portal

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court) Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of ‘eligible duties’ of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to sub-section (8) of Section 140 postulates that such credit will be admissible subject to a condition that the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day. Rule ...