GST – Chhattisgarh High Court: When Rule 120A provides for revising GST Tran-1 once, only because the portal has been opened as a one-time measure by itself cannot be construed that the Rule 120A cannot be made applicable when the period for submission of Form Tran-1 is still open as per Supreme Court order – Directed to open the GST portal again to revise the declaration - Writ petition allowed [Order attached]

02-Dec-2022 13:57:40