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Allow filing of corrected GST TRAN–I Form: HC
Case Law Details
- Case Name
- M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court)
The Petitioner in that case had also filed the TRAN-I Form within the prescribed period. However, on account of an inadvertent error, the columns had not been correctly filled up and consequently, the ITC was not granted to the petitioner. The petitioner’s request for opening the portal to enable him to again file TRAN-1 electronically or to manually file revised TRAN-I Form was also not entertained.
We may additionally add that the credit standing in favour of an assessee is property and the...
