Reasonable opportunity to rectify Tran-2 should be allowed

Optival Health Solutions Pvt Ltd Vs UOI (Calcutta High Court)

Petitioners have sought a direction upon the respondents to allow them to revise/rectify their Form GST TRAN-2 electronically or manually – Petitioners contend that the present scheme of things does not allow rectification or revision of the TRAN-2 form and such a lacuna violates Article 14 of the Constitution; that an assessee should be allowed to revise or rectify TRAN-2 form particularly when TRAN-1 forms are allowed to be revised or rectified; that authorities must have similar provisions as akin to rule 120A of the CGST Rules, 2017.

Held by High Court

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