Pioneer Carbide Pvt. Ltd Vs Union Of India
Date: December 6, 2021
Subject Matter
Petitioner can request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1 under Rule 120A
Summary
The petition is allowed by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the said Rules of 2017 to extend the time for the petitioner to file a revised declaration upon correcting whatever m…
The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. 2. According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake…