HC: Allows benefit of ITC, denial merely on technical grounds, “travesty of justice"

Bombay HC finds Petitioner eligible for Input Tax Credit (ITC) amounting to Rs. 78 Lakhs (approx.) as validated by Revenue; Notes that owing to technical glitches on GST portal Petitioner could not file GST TRAN-01 on or before December 27, 2017 but had manually filed the same which came to be rejected as IT Grievance Redressal Cell (ITGRC) found that Petitioner has not tried to save or submit or file TRAN-1 before December 27, 2017; Debunks ITGRC’s view, holding that “Th...