Transitional Credit allowed by Delhi High Court

Delhi High Court allows writ petition filed for TRAN-1 ITC in the following three scenarios-

(i) TRAN-1 could not be filed due to technical error, but proofs of attempt are available;

(ii) TRAN-1 could not be filed due to technical error, but proofs of attempt are not available;

(iii) TRAN-1 was filed with some mistakes, but revision could not be filed.