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Tran-1 not filed due to technical glitches to be uploaded by assessee after due verification by the authorities: HC

March 21, 2020[2020] 115 taxmann.com 387 (Gujarat)
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GST : Where revenue authorities did not allow assessee's claim of CENVAT credit due to non-submission of Form GST TRAN-1, in view of fact that assessee could not upload said Form GST TRAN-1 due to technical glitches, petition filed by assessee was to be disposed of with a direction to revenue authorities to permit assessee to upload Form GST TRAN-1 within a period of two weeks from date of receipt of Court's order and, thereupon, allow assessee's claim after complete exercise of verification

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