Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit
Last updated: 14 May 2022
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in M/s G & C Infra Innovations v. Union of India and Ors. [WP(C) No. 14096 of 2019 dated March 7, 2022] has directed the Revenue Department to facilitate revising of Form GST TRAN-1 to the assessee and make necessary arrangements on the web portal for filing of Form GST TRAN-2. If unfeasible then to permit the manual filing of such returns by the assessee. Held that, genuine mistake in filling up Form GST TRAN-1 should not prevent the assessee from claiming or being entitled to claim, what is otherwise legally due to it.
Citation :
WP(C) No. 14096 of 2019 dated March 7, 2022
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Bimal Jain
Published in GST
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