SC asks Centre to file affidavit on technical glitches in GSTN

One of the major contentions put forward by the taxpayers was that the relevant GST forms could not be filed due to technological glitches faced on the GST Network portal

The Supreme Court has asked the Centre to file an affidavit on technical glitches faced by taxpayers while filing forms for transferring their input tax credit in the pre-goods and services tax (GST) period to the current GST system.

In 2019, the Punjab and Haryana High Court held that the taxpayers will not be denied to carry forward their input tax credit pertaining to the pre-GST regime into the GST regime merely on account of delay in filing of releavat GST forms, namely GST-TRAN1 and GST-TRAN2.

One of the major contentions put forward by the taxpayers was that the relevant