HC allows Filing of GST Form TRAN-1 or TRAN-2 online/manually

R.R. Distributors Pvt. Ltd Vs Commissioner Of Central Tax, GST (Delhi High Court)

In our view, the non- filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC, if he is otherwise eligible. This Court has observed in numerous decisions that the GST system was in a trial-and-error phase as far as its implementation was concerned and ever since GSTN network became operational, taxpayers genuinely faced difficulties in filing the returns and input tax cr

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