HC: Following Adfert Technologies case, permits filing revised TRAN-01 to claim pre-GST credit

P&H HC permits/allows modification of Form TRAN-01 by December 31, 2019 where Petitioner could not upload the details of un-utilized ITC as per accounts books to the electronically generated statutory Form TRAN-I; Relies on own decision in Adfert Technologies Pvt. Ltd. while noting that Revenue also conceded that issue raised is squarely covered by said judgment; Caveats that, in case of non-opening of the portal by Revenue, Petitioner shall be entitled to claim the benef...