Court Orders Reopening of Portal or Manual Filing for GST TRAN-1 Correction Due to Human Error.

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....Seeking to modify/revise Form GST TRAN-1 - The difficulty faced by the Petitioner was a genuine one. Due to an inadvertent human error and oversight on the part of the Petitioner, its substantive right should not be denied. - The Respondents are directed to open the online portal so as to enable the Petitioner to re-file the rectified TRAN-1 form electronically, or, accept the same manually with the corrections within a period of three weeks from today. - HC....