HC Allows Filling of Tran-1 despite absence of any evidence of technical glitches

Samrajyaa and Company Vs Deputy Commissioner of GST & Central Excise (Madras High Court) In the present case petitioner has approached the Court for allowing him to file a Tran-1 in the absence of any evidence of technical/system error but IT Grievances Redressal Committee are not allowing him to do so since the time limit for uploading of Tran-1 has been extended till 31.12.2019 but this benefit extends only to those registered persons who could not upload the form in time on account of technical difficulties on the common portal.  The Honorable judge has observed following things with r...