M/s. POPULAR VEHICLES AND SERVICES LIMITED Versus UNION OF INDIA, GOODS AND SERVICE TAX NETWORK (GSTN) , GOODS AND SERVICE TAX COUNCIL, THE DEPUTY COMMISSIONER, THE NODAL OFFICER FOR STATE GST AND THE COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX – 2019 (1) TMI 1079 – KERALA HIGH COURT – TMI – Acceptance of manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 – error in electronic filing due to technical reasons – Held that:- The fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of receipt of a copy of this judgment. If the petitioner submits FORM GST TRA
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rror in filing the same on account of the technical reasons. 2. The respondents submitted that they have no objection in allowing the petitioner's request in view of the fact that it was occurred on account of the technical reasons. 3. The petitioner submits that they would submit FORM GST TRAN-I and FORM GST TRAN-2 before the fourth respondent manually and the fourth respondent may be directed to transmit it into electronic credit ledger of the petitioner. In view of the above, the fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of receipt of a copy of this judgment. If the petitioner s
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