2019 (3) TMI 1766

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. A. Saraf, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent Nos. 1 to 5 as well as Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent Nos. 6, 7 & 8.   2. The petitioner has prayed for allowing him to submit FORM GST TRAN-1 returns electronically, as he could not upload the same in the GST portal due t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unt of technical difficulties on the common portal and whose cases had been recommended by the Council. 4. Mr. S.C. Keyal, learned ASGI submits that if the petitioner was unable to submit his declaration under GST FROM TRAN-1 within the specified time period, due to technical difficulties, the petitioner would be covered by Order No. 01/2019-GST dated 31.01.2019. 5. On perusal of the pleadings a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X