Delhi High Court allows the Petitioner to file GST TRAN-1 manually & claim ITC.
Court categorically mentions the series of orders which recognized the difficulties faced by tax payers in filing the GST TRAN-1 within 27th December, 2017. In some of those cases, the inability to file the GST TRAN-1 was due to technical glitches and also mentioned the sampling of such orders of DHC in its Order dt. 16/9/2019.
Hope you will find it useful in pursuit of your Professional endeavours.