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
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 252
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
