HC Allows filing of GST TRAN­1 which was not filed due to technical glitches

Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1. In view of the settled legal position as stated hereinabove, the petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. In such circumstances, respondent No.4, who is the jurisdictional officer, ...