Euro Pratik LE Vs. Union of India
Date: October 29, 2018
Subject Matter
IT-Grievance Redressal Committee may still be approached for revision of TRAN-1 form if it is an inadvertent human error
Summary
The Petitioner’s consultant while filing Form TRAN – 1, inadvertently filled in the details of eligible duties in column titled as “Eligible Duties and Taxes (Central Tax)” in Part (b) of column 7 of Form TRAN – 1…
The Petitioner is a wholesaler, importer and distributor of decorative sheets, which are used for furniture manufacturing. The petitioner was not registered under central laws in Pre-GST regime. As per section 140(3) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’) r.w. Rule 117(4) of the Central Goods and Service Tax Rules, 2017 (‘CGST Rules’), the Petitio…