HC: Cites absence of 'ulterior-motive', upholds Single-Judge's order extending TRAN-1 filing-period

Kerala HC (Division Bench) dismisses writ appeal filed by GSTN, upholds Ld. Single Judge order permitting the assessee to file TRAN-01 till December 31, 2019; Noting that failure to upload FORM crept on account of system error, Single Judge reasoned that, a substantive benefit of carrying forward the credit by the assessee under the erstwhile regime cannot be denied for reason only of the technical lapse; Observes that the issue of wrong  table having been filled up...