2022 (10) TMI 781 - HC - GST

Transitional Credit - permission to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from the date of the order - HELD THAT - There are no reason to interfere with the order of the Learned Single Judge, more particularly when N number of cases filed by the revenue in identical circumstances have been disposed of. Appeal dismissed.

Summary

The High Court of Karnataka dismissed an intra-Court appeal against an order allowing a respondent-assessee to rectify a form within 30 days, based on a previous Division Bench decision. The AGA did not dispute the decision, and the appeal was dismissed in line with previous rulings.