Madras HC directs Govt to Facilitate uploading of Form TRAN-1

Anand Distributors Vs Union of India (Madras High Court) There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and the final extended date was 31.03.2020. In the present case, the impugned order itself came to be passed on 28.08.2019. Therefore, applying the aforesaid decision made in W.P. (MD) No.3328 of 2020, dated 14.02.2020, the communication impugned in the writ petition is quashed....