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Case Law Details

Case Name : Bharat Electronics Limited Vs Commissioner of GST & Central Excise (Madras High Court)
Appeal Number : W.P. No. 2937 of 2019
Date of Judgement/Order : 21/06/2021
Related Assessment Year :
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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 TRA

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