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
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