HC: Directs Revenue to allow filing TRAN 1 noting that Petitioner’s own system was down

Calcutta HC allows writ, directs Revenue to allow petitioner to file GST TRAN-1 form to enable him to obtain credit accrued in his favour prior to the transition; Observes that petitioner could not file TRAN 1 on GST portal because his own system was down which was confirmed through a forensic examination of the system; Notes similar relief granted by P&H HC in case of Adfert Technologies Pvt. Ltd.: Calcutta HC...