Open online portal to enable petitioner to file Form TRAN-1

Aagman Services Private Limited Vs Union of India & Ors. (Delhi High Court)

High Court held that although the failure was on the part of the assessee to enter the GST input credit in the wrong column of the TRAN-1, the error was inadvertent and bona fide – High Court directed the Department to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually.

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