HC on Failure to file TRAN 1 due to technical errors or technical glitches

Uninav Developers Pvt Ltd Vs Union of India And Ors (Delhi High Court)

It was held that the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the assessees to expect them to comply with the requirement of law where they are unable to even connect with the system on account of network failures or other failures.

The Court would urge the ITGRC to review the policy it has adopted in such cases, and acknowledge instances like the present one,

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