HC: Directs re-opening of portal for TRAN-1 submission noting technical glitches

Delhi HC directs Revenue to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically else accept the form manually on or before September 13, 2019; Refers to HC decisions in Bhargava Motors and Blue Bird Pure Pvt. Ltd.; Notes that, it is undisputed that Petitioner is entitled to carry forward  ITC which “is a substantial sum” and use it for payment of the taxes under the CGST Act; Further, observes that, it is undi...