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2019 (12) TMI 780 - KARNATAKA HIGH COURTRectification of error in Form GST TRAN-1 - due date for filing of Form GST TRAN-2 - Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- There is no dispute that Form GST TRAN-1 was submitted by the first respondent and there was a bona fideerror committed by the first respondent by not incorporating the quantity of goods held in stock in Column 7B of the prescribed form. On 7th March 2018, a notification was issued by the Central Board of Excise and Customs by which the Central Goods and Services Tax (Second Amendment) Rules, 2018 were published which enabled a registered person to submit a statement in Form GST TRAN-2 by 31st March 2018 or within such extended period as may be decided by the Commissioner. Accordingly, the first respondent attempted to file TRAN-2 which could not be filed due to an error generated as a result of the failure of the first respondent to incorporate the quantity of goods held in stock in Column 7B of Form GST TRAN-1. There is no dispute that there was a bona fide mistake committed by the first respondent while filling Form GST TRAN-1 in early days of GST regime. This is a case where in very early days of implementation of GST, one column was inadvertently not filled in Form GST TRAN-1. The Form GST TRAN-1 was filed within the time stipulated by law. The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1 electronically by opening the online portal for that purposes or allowing the petitioner to tender form manually on or before 15th October 2019. This was done as the Form GST TRAN-2 could not be filed as there was an inadvertent omission in one column by failing to mention the quantity of goods held in stock. No illegality has been committed by the learned Single Judge while passing the impugned order - appeal dismissed.
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