GST TRAN-2 – Calcutta High Court allows revision

Optical Health Solutions Pvt. Ltd. Vs Union of India (Calcutta High Court) Observing that there is no ground as to why a person filing Form GST TRAN-2 should not be allowed to correct and file such revised form, Calcutta High Court has allowed filing of revised Form GST TRAN-2. FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the Central Goods ...