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 31.03.2

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