Enable Taxpayer to File Revised TRAN-1 Form Electronically or Manually

Trivedi And Sons Pvt. Limited Vs Union of India (Delhi High Court)

The petitioner has attached the screenshot showing the invoices uploaded on the portal. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13^th April, 2018 and 20^th April, 2018 on the portal. Thereafter, the petitioner also informed the respondents vide letters dated 11^th May, 2018 and 25^th March, 2019, regarding the difficulties faced by him in processing and filing of TRAN-1. These letters were followed up with the representation dated 12^th March, 2020 to the respondents.

Accordingly, the present writ petition is allowed in accordance with paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products (Supra). However, the date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Present writ petition has been filed with the following prayers:

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