Bombay High Court allowed Manual Filing of TRANS-1 FORM

Gayatri Agro Agencies Vs Union of India and Ors. (Bombay High Court) Para 13 We permit the petitioner to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two (2) weeks’ time. We are permitting the petitioner to submit the revised form manually, in view of the judgment delivered by the Division Bench of the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. Vs. Union of India 2019 SCC Online P & H 5701 and the judgment delivered by the learned Division Bench of the Gujarat High Court in Siddharth Enterprises Vs. T...