Case LawW.P. No. 18879 (W) of 2018
Optival Health Solutions Pvt Ltd Vs UOI
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- February 7, 2019
- Type:
- Writ Petition
Subject
Opportunity must be granted to the assessee to file revised GST TRAN-2
Transition
Summary
The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. The petitioners had noticed that, there were certain mistakes in the Tran 2 form. The first petitioner…
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 and Services Tax Act, 2017. It had filed the Tran 1 form within time. It had filed the Tran 2 form within time. However, the…