Permit petitioner to file or revise already filed incorrect TRAN-1: HC

Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC)

The prayer made in the writ petition is inter alia seeking directions to the respondents to credit the ‘Input Tax Credit’, being the transitional credit, prescribed under Section 140 of the Central Goods and Service Tax Act, 2017, in the account of the petitioner under GST and to accept the TRAN-1s Return manually. It is the case of the petitioner that he had filed the TRAN-1s Return within time, but the same could not b

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