HC: Allows TRAN-1 filing/uploading despite failure to log into system by prescribed cut-off date

Kerala HC directs Revenue to facilitate/allow assessee to upload Form TRAN-1 by making necessary arrangement in the web portal despite fact that no attempt was made by assessee to log into the system by prescribed cut-off date i.e. December 27, 2017; Observes that, assessee relied upon a press release which itself was a mistaken one, indicating decision of GST Council to extend the time limit till December 31, 2017; Finds that, assessee had a valid reason to assume that ...