HC Allows to Submit Form GST TRAN-1 before 30.09.2020

Kun United Motors Pvt. Ltd Vs Assistant Commissioner of Central Tax GST Cell (Andhra Pradesh High Court) The issue under consideration is whether assessee is allowed to file Form TRAN-1 manually with department due to technical glitches with the GST online portal? High Court states that, the factual position in the present case is not any different. Though, the case of the petitioner cannot be strictly categorized as covered by “technical glitches”, however, as held in M/s Blue Bird (supra), the GST System is still in a “trial and error phase‟ as far as its implementation is co...