Provisional acceptance of GST TRAN-2 returns directed pending further consideration, with portal access or manual filing permitted.

Rajasthan HC directed provisional acceptance of GST TRAN-2 and related returns pending further consideration, requiring the respondents to either open the portal or accept the filings manually. The notice was issued and the taxpayer's request for provisional entertainment of the returns was allowed for the time being, ensuring that the returns could be submitted despite portal-related restrictions.

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Issues: Whether the petitioner was entitled to provisional acceptance of GST TRAN-2 and other returns pending further consideration.

Outcome: Notice was issued and the respondents were directed to provisionally entertain the GST TRAN-2 and other returns either by opening the portal or manually.

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