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Case Name : Nagorao Auto Engineering Works Vs Union of India (Chhattisgarh High Court)
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Nagorao Auto Engineering Works Vs Union of India (Chhattisgarh High Court) HC directed GST Authority to re-open online portal or accept manually filing of Form TRAN-1 due to technical glitch. Conclusion: Due to compelling circumstances and because of the technical glitches and difficulties, assessee was not able to file TRAN-1 form, therefore, High Court directed GST Authority to re-open online portal to enable filing of Form TRAN-1 electronically or accept manually. Held: Assessee was a trader registered under the GST Act dealing in two and three wheeler spare parts holding GSTIN-22ABHPN8512G...
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