Allahabad HC decides that both ID and password are to be generated and offline filing is to be made available for filing an appeal if aggrieved with an order concerning GST.

Assessee had obtained the certificates from the embassies, even though some were furnished after adjudication. Therefore the tribunal’s decision to remand is proper.

The High Court also directed the tenant to pay the market rent of the assets in its possession from the date of the lease deed till the possession is taken over by the official liquidator.