Delay in uploading of GST TRAN 1 due to technical glitches was justified

Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court) Conclusion: Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal. Held: Assessee-company was entitled to carry forward credit of CENVAT as available/admissible on the day immediately preceding the appointed day i.e. 1st July 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017 . According to assessee, it tried to upload form GST TRAN1 to claim credit amounting to Rs. 9,06,1...