HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return

Apollo Screens Pvt Ltd. Vs Union of India (Guajrat High Court)

We are conscious, as pointed out by the counsel for the petitioner that some High Courts have intercepted and obviated the genuine difficulties in uploading the returns due to technical errors. However, facts of each case would have to be minutely examined. Unless there is some prima­facie evidence of genuine attempts at filing the returns having failed on account of technical errors, accepting a bald declaration by the petitioner would

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