Transitional Credit claim on Successful filing of GST TRAN-1 cannot be Rejected Merely due to No Technical Glitches on GSTN

BMW India Financial Services Pvt. Ltd. Vs Union of India (Bombay High Court) The issue under consideration is that despite the admitted successful filing of Form TRAN-1 by the Petitioner, the request of the Petitioner for transitioning of credit has not been approved by the ITGRC merely on the basis that there were no technical glitches on the GSTN side is justified in law? High Court states that in this case, they are not examining the issue whether the Petitioner is entitled to VAT tax credit as claimed by the Petitioner which will be examined by the authorities. What we are concerned with i...