Delhi HC allows filing of rectified TRAN-1 Form & TRAN-2 Form subsequently

R. R. Distributors Pvt. Ltd. Vs Commissioner of Central Tax (Delhi High Court)

1. The taxpayers were not provided sufficient time to upload the data in TRAN-2 Form.

2. On 4 th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could be deemed to be mandatory. The time period was introduced on 7th March, 2018 through Notification No. 12/2018-CT. By virtue of this notification, in terms of Rule 117(4)(iii)(b), the time period w

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