TARA CHAND SALUJA Vs. UNION OF INDIA

JUDGEMENT

(1.) It is pointed out by the Learned Counsel for the respondent - Goods and Services Tax Council (GST Council) that it has in principle devised a procedure ensuring that the input credits can be claimed in cases where technical obstacles/glitches confronted the assessees. It is further stated that assesses who could not file TRAN-I/TRAN-2 forms in time due to technical errors would be duly accommodated. 2. Learned counsel for the GST Council relied upon written instructions received in this regard, which are quoted below:-