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

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