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

P&H HC permits/allows modification of Form TRAN-01, observes the grievance of the petitioner was that it could not upload the details of un-utilized ITC as per the account books to the electronically generated statutory TRAN 1; 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 petitioner is hampered in any manner from availing said benefit ...