HC: Citing Petitioner’s failure to upload TRAN-1, dismisses challenge to 'transitional credit' denial

Rajasthan HC dismisses writ challenging denial of transitional credit of Rs. 1 crore (approx.) stating that the assessee failed to demonstrate failure to upload their Form GST Tran-1 on account of technical glitches on the common portal; Explains that in terms of GST Council’s communication dated Dec 12, 2019 assessee’s case has been found fit by IT Grievance Cell under B-1 category i.e. cases where the tax payer received the error ‘As per GST system...