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

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