Delhi HC’s direction for re-opening portal to allow TRAN-01 filing challenged before SC

SC issues notice in SLP filed by Revenue challenging HC's direction to either open the portal so as to enable the assessee to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before July 31, 2019; Petitioner had contended before HC that it was unable to file TRAN-01 within prescribed time due to portal glitches; While issuing directions to Revenue, HC had relied on its own decision in Bhargava Motors & Unninav Developers wherein in simil...