Transitional Credit not allowed if no attempt was made to file GST Tran-1: Rajasthan HC

Shree Motor Vs Union of India (Rajasthan High Court) It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department for manually accepting the Form GST Tran-1 and made several attempts in this regard. However, the same were not responded. Further submissions were made that the petitioners have vested right to seek credit once the duties for taxes have been paid by the petiti...