HC: Permits uploading of TRAN-01 for availing transitional credit, considers difficulties faced in accessing new system

Madras HC observes that the petitioner should be permitted to upload Tran-1 declaration and avail transition of credit; Holds that "the availment of credit by an assessee is distinct from utilization of the same, the latter being a matter of assessment"; Highlights that “One cannot lose sight of the difficulties faced by assessees in transitioning into the new medium/procedure set out under the GST regime as this is common and public knowledge”; Further, cites that, (i) t...