Proof of not been able to upload form Tran-1 due to technical glitches, not mandatory

A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

as per Notification No. 49/2019 dated 09.10.20 19 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 3 1.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered

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