Revenue moves SC against Delhi HC order allowing TRAN-01 filing after due-date

SC issues notice in SLP filed by Revenue against order of Delhi HC allowing assessee to file TRAN-01 after the last date; HC directed the Revenue to open the online portal so as to enable filing of TRAN-01 electronically or manually by November 20, 2019, considering Petitioner’s plea that it made representation before the Department to open the portal; HC discarded Revenue’s plea that there was no evidence of system error as per GST system logs and since Petitioner d...