Digitization Is For The Convenience Of Tax Payers Not To Harass Them; Bombay High Court On Transition Of Credit Denial Due To Technical Glitch In GST Network

The Bombay High Court on Thursday while granting relief to BMW India Financial Services limited in a matter relating to denial of transition of credit of over Rs.17 lakhs despite successful submission of TRAN-1 form, observed that the whole objective of digitization is to convenience the taxpayers not to harass them. The transition of credit was denied due to a technical glitch in the Goods and Se…