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good morning friends important video on one of the burning topic we have seen that lot of taxpayer who wanted to avail a pre-gst credit which should be transitioned into gst regime by way of filing tran 1 and trend 2. and last date as we know that for filing tran 1 was 27 december 2017 but we have seen a lot of glitches lachman in taxpayer could not file their tran 1 and tran 2 for the region technical glitches on gst common portal who could file their tran one but they have made mistake and they could not revise it within the timeline and certain application they could not file their tran one because of technical glitch and submitted their application to i.t grievance committee which was formed sometime in april 2018 but their application got rejected on the pre-text that there was no technical glitches so we have seen a lot many litigation maximum high court has given judgment in favor of a taxpayer and those cases we are pending before honorable supreme court at one stroke i must s