HC: Directs Revenue to improve software to overcome technical glitches faced during TRAN 1 filing

Delhi HC directs Revenue to either open the portal so as to file TRAN-1 electronically or accept a manually filed TRAN-1 on or before May 31, 2019 where input credit claimed in TRAN-1 was not reflected in electronic credit ledger on account of a technical glitch; Observes that, “The GST system is still in a “trial and error phase” as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers fa...