HC: Directs Revenue to open portal and upload/revise TRAN-01 till Mar 31, acknowledges technical glitches and procedural complications

Calcutta HC directs the GSTN authorities to open the portal for the Petitioners (28 in total) to upload/revise TRAN-01 till March 31, 2020 ; Remarks that a procedural law should not take away vested rights of persons provided by statute, however adds a rider that " this vested right is subject to scrutiny by the Department" ; Further, observes that "This order shall not create any equity in favour of any of the petitioners in so far as their claim is concerned and the same sh...