Ganpati Advisory Limited Vs Union Of India
Date: May 27, 2020
Subject Matter
Application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner only
Summary
Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he may revise such declaration once and sub…
Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Ramesh Chandra Shukla, learned counsel for the respondents. The petitioner submitted FORM GST TRAN-1 on 23.12.2017 within the time prescribed. However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was not filled up in the column due to which, the said credit is not being…