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The fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually.

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Filing of Return — TRAN-1—In the instant case, petitioner approached this Court seeking a direction to the respondents to accept the petitioner's manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 in view of the error in filing the same on account of the technical reasons.
Held that— the fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of receipt of a copy of this judgment. — Popular Vehicles And Services Limited Vs. Union of India, Goods And Service Tax Network (GSTN), Goods And Service Tax Council, The Deputy Commissioner, The Nodal Officer For State GST And The Commissioner, Department of Kerala State Goods And Service Tax [2019] 8 TAXLOK.COM 020 (Ker)
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