Home Case Index All Cases GST GST + HC GST - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 200 - GAUHATI HIGH COURTSubmission of GST TRAN-2 return electronically or manually - denial on the ground that the petitioner has not been able to show that there was genuine difficulty on the part of the petitioner to upload the form - HELD THAT:- This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought not to be put to a disadvantageous position. The case of the petitioner is that though the petitioner was ready to file TRAN-2 electronically, the same could not be done as the portal was not working, because of which he had approached the authorities for allowing him to submit the form manually also, which in fact was considered by this Court and directed the authorities to allow the petitioner to file the form, either electronically or manually, as the case may be.
|