HC: Rejects request to allow delayed TRAN-01 filing absent proof of failed attempts

Chhattisgarh HC dismisses assessee's writ petition requesting direction to the Revenue to allow it to file TRAN-1 electronically by reopening the portal or allow manual fling, holds that assessee did not produce any evidence to show that it had attempted to file TRAN-1 within the stipulated period or the extended period upto April 31, 2018; Referring to extension given to taxpayers vide Circular till January 27, 2017 notes that extension was not applicable in general, but was...