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 9t^h January, 2018, deadline having expired on 27^th 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 con

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