Ingersoll-Rand Technologies And Services Private Limited Vs UOI
Date: November 21, 2019
Subject Matter
Assesssee is allowed to revise GST TRAN-1 only once within a specified period
Summary
Every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is allowed to revise such declaration once and submit the revised declaration…
The writ petitioner – company has approached this Court essentially seeking its intervention to allow the writ petitioner to file a revised declaration in FORM G.S.T. T.R.A.N-1 or manually accept the same to enable the writ petitioner – company to avail the credit pertaining to SAD (Special Additional Duty) amounting to Rs. 22,51,380.21/-; which, according to the writ petitioner was no…