Delhi HC directs opening of GST portal to enable Trans 1 Filing

Super India Paper Product Vs Union of India (Delhi High Court) 1. It is seen that since there is no effective mechanism provided for the revision/rectification of TRAN-1 Form, the Petitioners were forced to approach this Court under Article 226 of the Constitution. 2. There is no dispute as to the fact that the Petitioners filed the TRAN-1 Form within the prescribed time, however, they were precluded from claiming their transitional credit on account of inadvertent error on their part due to filling in of wrong details or omissions. 3. In the opinion of this Court, a genuine mistake should not...