HC: Authorities to enable assessee for filing of TRAN-01, notwithstanding lapse of extended time

Delhi HC directs Revenue to permit the assessee to either submit the TRAN-01 form on the portal or allow him to tender the form manually for processing claim for input tax credit; Finds assessee to be a fit case for application of view taken in Siddhartha Enterprises case and others; Decides to afford one opportunity for filing of TRAN-01 on account of bonafide difficulties: Delhi HC...