Petition Allowed for Revised TRAN-1 Form Under Section 140 CGST Act; Manual Revision and Credit Claim Valid
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's revised TRAN-1 form under Section 140 of the CGST Act, 2017. The court held that the petitioner could not have electronically revised excise returns filed prior to 1 July 2017 after the GST regime commenced, as the excise portal was non-functional post that date. Consequently, the rejection based on the a
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