HC: Grants 3-month time to Revenue to re-open portal/allow manual filing, refers own order

Gauhati HC directs re-opening of the GST portal so as to enable the assessee to upload its Form GST TRAN-1 electronically or allow it to file the return manually; Refers to the Court’s decision in Baril Marketing as the parties submitted that the petition can be disposed of on those terms; In the said case the Court had held “..he had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been menti...