Form TRAN-1 | Technical glitches on GST Portal | Applicant cannot be Penalised

Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the technical glitches, the TRAN-1 was not accepted by the GST common portal. It is the case of the writ-applicant that for no fault on his part, the TRAN-1 could not be uploaded and in such circumstances, he should be permitted to file the TRAN-1. Having ...