Allow manual or Online filing of TRAN-1: HC

M/s. Gupta Agencies Vs Union of India (Allahabad High Court) Heard Sri Aditya Pandey, learned counsel for the petitioner as well as learned Counsel for the respondents. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A). The petitioner has alleged...