ITC Cannot Be Denied for Non-Filing of TRAN-1 Due to Transition Issues at Onset of GST Regime; Credit of ₹99 Lakh Allowed: Delhi High Court

The Delhi High Court has delivered a crucial ruling protecting taxpayers from losing legitimate Input Tax Credit (ITC) due to technical glitches in the GST portal during the transitional phase of the GST rollout. The Court held that when an assessee could not file TRAN-1 because of a portal error, the authorities cannot deny the transition of credit that was otherwise valid under Section 140 of the Central Goods and…