Filco Trade - TRAN-1 window
Facts
Taxpayers unable to claim transitional credit due to technical glitches on the GSTN portal.
Issue
Reopening of TRAN-1 / TRAN-2 filing window.
Held
SC directed GSTN to open a special 2-month window for transitional credit applications.
Ratio
Technical glitches cannot extinguish a substantive statutory right; remedy must be provided.
Use via API
Free, public REST. Fetch this judgment programmatically.
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