Proof of not been able to upload form Tran-1 due to technical glitches, not mandatory

A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) as per Notification No. 49/2019 dated 09.10.20 19 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 3 1.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not able to upload the Form GST TRAN- 1 due to the glitches in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN- 1 should have preserved some evidence of it – such as, ...