HC allows revision of GST TRAN-1 for errors due to Technical reasons

M/s. Atria Convergence Technologies Ltd Vs Union of India (Karnataka High Court)

Court is of the considered opinion that the petitioner is entitled to revise or rectify the errors in the FORM GST TRAN-1 in terms of Rule 120A wherein the Commissioner is empowered to extend the time period specified in Rule 117. As the petitioner is intending to revise the FORM GST TRAN-1 for the first time, the same squarely comes under Rule 120A. Hence, the respondent authorities ought to have considered the request/representation of the pet

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