HC: Substantive right to claim credit not deniable for delay in filing revised TRAN-1

Gujarat HC directs the Revenue to either open the online portal so as to enable the assessee to again file the rectified FORM GST TRAN-1 electronically or accept the manually filed FORM GST TRAN-1 with corrections on or before November 30, 2019; Notes that, the substantive right of the assessee to claim transitional credit is sought to be denied on the ground that the time limit for filing revised FORM GST TRAN-1 has elapsed; Observes that, while the assessee had filed the fo...