HC: Allows acceptance of Petitioner’s TRAN 1 subject to conditions

Rajasthan HC disposes off the application directing the Revenue to permit the assessee to submit the  GST TRAN 1 form, subject to furnishing a proof that he had tried to upload the form but failed due to technical fault/glitch on the common portal; Writ petition has been filed seeking a direction to the Revenue to accept its GST TRAN-1 form offline or by opening portal; Observes that a genuine effort was made by the petitioner for furnishing return and TRAN-1 f...