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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Seeking permission for submission of revised FORM GST-TRAN-1 ...

GST

September 17, 2021

Seeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the authorities - non-application of mind - No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. - HC

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