Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted;
Respondents were directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually
Citation: Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another – 2018 (3) TMI 539 – BOMBAY HIGH COURT