Enable filing of revised Form TRAN-1 by opening of portal: Madras HC

Bharat Electronics Limited Vs Commissioner of GST & Central Excise (Madras High Court)

Section 120A grants only one opportunity to the petitioner to rectify the Form TRAN-1 and there is, in my view, no basis for such restriction. In this case, the last dates for filing of TRAN-1, and seeking revision of the same are both 27.12.2017. The petitioner has uploaded the TRAN 1 on 27.12.2017 and there was thus, no time available for the petitioner to have sought revision of the error that was occasioned in the

In the light of the discussion as above, the impugned order is set aside. The respondent will enable the filing of revised Form TRAN-1 by opening of the portal and this exercise will be completed within a period of eight weeks from today. Connected miscellaneous petition is closed. No costs.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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