The Karnataka High Court directed the Good and Service Tax (GST) Authority to permit the filing of TRAN-1 either electronically or manually within 30 days. The subject matter of the Writ Petition was substantially similar to the one treated by a Division Bench of the Court between Union of India Vs. M/s At AND S India Pvt. Ltd., disposed off on 1.4.2021 wherein while dismissing the present writ appeal, 30 days time is granted to the assesses to submit their GST TRAN-1.
Source Taxscan
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