Revision of GST Tran-1 allowed for non-technical errors [HC]
Karnataka High Court in matter of KONGOVI PRIVATE LIMITED v/s THE UNION OF INDIA
Facts of the Case : The petitioner was aggrieved by the action of the Revenue in not permitting it to correct an error which occurred when filing Form GST TRAN-1, due to which the eligible credit under the earlier indirect tax law could not be transferred to the electronic credit ledger of the petitioner under the GST regime – The petitioner claimed to have filed both Form GST TRAN-1 and the revised Form GST TRAN-1 within the stipulated time – Hence the present writ petition.
Decision of the High Court
“In view of the aforesaid, even on the technical glitches arising out of the petitioner/assessees inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03.04.2018 supra. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Hence, keeping open all the rights and contentions of the parties, it would be appropriate for this Court to direct the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of circular dated 03.04.2018.”
Tags : gst tran 1 news, high court judgement on tran 1, tran 1 issues, tran 1 reopen
The post Revision of GST Tran-1 allowed for non-technical errors [HC] appeared first on StudyCafe.
from StudyCafe http://bit.ly/2Gkn2OE
No comments:
Post a Comment