Transitional Credit — According to the petitioner, the petitioner tried to upload form GST TRAN-1 to claim credit amounting to Rs. 9,06,154/- and Rs. 38,83,511/- for its Vatva Unit towards excise duty paid and Rs. 13,53,244/- towards service tax credit. However, due to technical glitches in the GST portal, the petitioner could not file/upload the form GST TRAN-1. Held that—respondent No. 4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN-1 within a period of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN-1 on or before 31st March 2020.

Rohan Dyes & Intermediates Ltd. Vs. Union of India [2020] 22 TAXLOK.COM 071 (Gujarat)