Case Law Details
Godrej & Boyce Mfg. Co. Ltd. Vs Union of India & Ors. (Delhi High Court)
Admittedly there has been a typographical/ clerical error on the part of the petitioner which the petitioner is entitled to correct while filling up the TRAN-I Form, we dispose of this writ petition by directing the Respondents “to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 25.10.2019. 16. The Petitioner will correspondingly be permitted to thereafter file the return in TRAN-2. The penalty and interest for the late filing of GSTR-3B will be waived off in view of the above directions, subject, of course, to the Petitioner being permitted to and in fact filing the rectified TRAN-1 Form as directed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Mr. Harpreet Singh, who appears on behalf of respondent No. 2 Goods and Services Tax Counsel, has taken instructions and states that there has been a clerical error on behalf of the petitioner in filling up the online TRAN-I Form.
The petitioner has preferred the present writ petition to seek the following reliefs:
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