Jagdalpur Motors Vs Union Of India
Date: November 28, 2022
Subject Matter
Petitioner is permitted to revise the incorrectly filed TRAN-1 and TRAN-2 declarations till 30.11.2022
Summary
In the instant case the circular dated 09.09.2022 is primarily a clarification instructions and the said clarificatory instructions cannot have an overriding effect over the Act or the Rules. When Rule 120A provides for revising of the declaration in…
1. The instant writ petition has been filed seeking for the following reliefs: “10.1. The Hon’ble Court may kindly be pleased to allow the instant petition and direct the respondent authorities to reset/ reopen the GST portal filing the GST TRAN-1 form for the petitioner and in effect allow the petitioner to rectify the inadvertent of mistake its consultant or accept the physical copy…