The Orissa High Court directed the GST Authority to Re-Open Online Portal to enable filing of Form TRAN-1 Electronically or accept manually by November 1, 2021. The Petitioner, M/s. Sunny Motors is a partnership firm that is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner has a registration certificate under the Goods and Services Tax Rules of Odisha.
Source Taxscan
