Court Allows Manual GST-TRAN-1 Filing, Citing Authorities' Lack of Clear Reasoning for Electronic Submission Denial.

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Full Text of the Document

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....Seeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the authorities - non-application of mind - No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. - HC....