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2019 (6) TMI 255 - HC - GSTDifficulty in uploading of GST Forms - technical difficulties - Notification dated 10.09.2018 (No.48/2018) issued by the GST Council - HELD THAT:- Since the time for filing the relevant form is likely to expire on 31.03.2019, the court is of the opinion that the concerned officials of the GST Council shall enable the petitioner to fill the form online. In case it is not possible to do so within the time prescribed i.e. by 31.03.2019, the respondents are hereby directed to entertain the concerned Forms under Rule 97A, manually and process it in accordance with law. Petition disposed off.
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