Nodal officer obliged to consider complaint for bona fide error in TRAN-1

Pragati Automotion (P.) Ltd. Vs Union of India (Karnataka High Court) The petitioner is before this Court seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran – 1 form because of which the petitioner is deprived of the transitional credit of an amount of Rs. 9,74,57,802/– in their electronic credit ledger. 2. It is the contention of the petitioner that after the GST regime has been implemented in India, the petitioner filed GST TRAN-I claiming credit of Rs. 9,74,57,802/- in Column–5 of Table 5(a) of F...