Tax/GST : Procedure for Claiming ITC, Technical Glitches in the System and Obligations of Tax Department
The case of Krish Automotors Pvt Ltd v. Union of India [2019] GCtR 6456 (Delhi) has noted that "there appear to be technical errors or technical glitches of various kinds in the GST system, which is still in the ‘trial and error’ phase. Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties and that, therefore, the Petitioner should be afforded one more opportunity to do so."
Direction was issued to the Tax Department to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019 and thereafter, process the Petitioner's claim for ITC in accordance with law.
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