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GST - Highlights / Catch Notes

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Seeking to allow rectification of Form GST TRAN-2 filed for the ...


Court Allows Rectification of GST TRAN-2 Form for July 2017 Due to Typographical Error Ensuring Transitional Tax Credit.

March 26, 2021

Case Laws     GST     HC

Seeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - The writ-applicants cannot be made to lose the benefit of deemed transitional tax credit from August 2017 onwards only on account of an inadvertent and bonafide typographical error made in the Form GST TRAN-2 for the month of July 2017 - HC

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