HC directs GSTN to open portal to file, revise or re-revise TRAN 1 return

Chep India Private Limited Vs Union of India & Ors. (Bombay High Court) The Hon’ble Bombay High Court in the case of M/s Chep India Private Limited v. Union of India & Ors., (Writ Petition No. 1075 OF 2021), vide its judgment dated June 27, 2022, has directed the respondents to open the portal to file, revise or re-revise TRAN 1 return, if it is possible or feasible. The Hon’ble High Court has further directed that if it is not possible or feasible to open then portal than the concerned Assistant Commissioner shall communicate the same to the petitioner within two weeks of uploadin...