HC: Directs authorities to consider Petitioner's application for manual TRAN-1 submission filed after due-date

Bombay HC directs the tax authorities to consider Petitioner’s application for manual submission of TRAN-01 which was filed after the due date; Petitioner was unable to file the online GST TRAN-1 due to late filing of Service Tax returns for the period April 2017 to June 2017 and hence, by way of operation of Section 140(1) of the CGST Act r/w Rule 117(1) of the CGST Rules, was precluded from filing the GST TRAN-1 by 27 December 2017; Relying upon P&H HC ruling in Adfer...