HC : Directs reopening of GSTN portal for revised TRAN-1 or manual copy acceptance

Chhattisgarh HC allows writ petition of Bharat Aluminium Company Ltd. (BALCO) challenging the denial of transitional credit on account of non-filing of revised Form TRAN-1 due to GSTN system errors; Following Allahabad HC order in Continental India Private Limited, directs Dept. to either reopen the GSTN portal so as to allow refiling of revised TRAN-1, or in the alternative, treat the manual copy of revised Form TRAN-1 filed by petitioner as compliance with relevant provisions under CGST Act and allow transitional credit availed therein; HC also observes that petitioner's case is on a stronger footing as compared to Continental India Private Limited inasmuch as petitioner had manually filed the revised Form long before the due date : Chhattisgarh HC