Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 may revise such declaration once and submit the revised one in FORM GST TRAN-1
Last updated: 05 April 2021
Court :
Madras High Court
Brief :
The petitioner is a dealer in two wheelers. He was an assesseeregistered under Tamil Nadu Value Added Tax Act, 2006. The petitioner washaving input tax credit to the tune of Rs.4,85,684/-. Following the introductionof GST regime, transition and migrations from the earlier system had to bemade.
Citation :
W.P(MD)No.15531 of 2020
and
W.M.P.(MD)No.13042 of 2020
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