Transitional Credit — The respondents shall permit the petitioner to submit online GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal. Needless to mention that petitioner will be required to submit a certificate/recommendation issued by GST Council in this regard.

Jain Medical Store, Through Its Proprietor Manoj Kumar Mehta S/O Sajjan Singh Mehta Vs. The Union of India, Through The Commissioner (GST), Ministry of Finance, Department of Revenue, Central Board of Excise And Customs, New Delhi, The Commissioner, Central Goods And Service Tax Commissionerate, Gst Council Secretariat, Gstn (Goods And Service Tax Network) , The Commissioner (It Grievance) , Central Goods And Service Tax [2020] 22 TAXLOK.COM 070 (Rajasthan)