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This video discusses the challenges faced by taxpayers in transitioning pre-GST credits to the GST regime through filing Tran 1 and Tran 2. Technical glitches on the GST portal caused many taxpayers to miss the deadline for filing Tran 1. Some taxpayers made mistakes in filing and were unable to revise within the timeline. Despite submitting applications to the IT grievance committee, many were rejected on the basis of no technical glitches. This has led to numerous litigations with high courts ruling in favor of taxpayers. Cases are now pending before the Supreme Court.