2021 (10) TMI 579 - HC - GST

Restoration of credit - petitioner has claimed credit from the ITC lying in books under the repealed acts - permission to file revised Form GST TRAN-1 in accordance with provision of Rule 120A of the CGST Rules, 2017 to correct the error - HELD THAT - The Respondents are directed to permit petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021. However, the respondents are liberty to verify the genuineness on the merits of the claim of the petitioner in accordance with law. Petition allowed.

Summary

The High Court of Karnataka allowed the petitioner, Sri B. Venugopal, Advocate, to file a revised FORM GST TRAN-1 by 10.10.2021, as per Rule 120A of the CGST Rules, 2017. The respondents can verify the genuineness of the claim. The relief sought in prayer (a) does not survive for consideration.