HC allows GST TRAN-1 filing as system of Taxpayer was down

Mrinal Ghosh Vs Union of India & Ors (Calcutta High Court) On facts, case of petitioner is that it could not attempt to file GST TRAN –1 form on GST portal because his own system was down. On 9th January, 2018, deadline having expired on 27th December, 2017, petitioner said so to Revenue. Petitioner then has obtained a report, upon forensic examination of his system, having provided password, which report confirms petitioner’s contention. Less said about the instructions, in context of such facts, as being removed from them, the better. The writ petition is allowed. Concerned responden...