https://www.taxtmi.com/caselaws?id=412562 The High Court of Orissa directed the Opposite Parties to allow the petitioner, a partnership firm in the motorcycle and spare parts business, to file the GST TRAN-1 form electronically or manually. The court emphasized the need for verification of the claim's genuineness, following precedents from the Delhi High Court and the High Court of Punjab and Haryana. The court's decision was in line with Rule 117 of the Central Goods and Services Tax Rules, 2017, granting relief to the petitioner for difficulties faced in submitting the form within the stipulated time. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412562 The High Court of Orissa directed the Opposite Parties to allow the petitioner, a partnership firm in the motorcycle and spare parts business, to file the GST TRAN-1 form electronically or manually. The court emphasized the need for verification of the claim's genuineness, following precedents from the Delhi High Court and the High Court of Punjab and Haryana. The court's decision was in line with Rule 117 of the Central Goods and Services Tax Rules, 2017, granting relief to the petitioner for difficulties faced in submitting the form within the stipulated time. Case-Laws GST Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412562