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High Court Rejects GST Assessee's TRAN-1 Amendment Plea Due to Missed Deadline Despite Broader Judicial Guidance
HC upheld rejection of TRAN-1 amendment request for GST assessee. Despite SC judgment allowing corrections and authorities' facilitation, petitioner missed prescribed deadline for amendment. Court dismissed writ petition, confirming original rejection without imposing costs.
Issues involved: Challenge to rejection of request for amendment of TRAN-1 under the Central Goods and Services Tax Act, 2017.
Summary: The petitioner, an assessee under the CGST Act, challenged the rejection of their request to amend TRAN-1 by the 2nd respondent. The court noted that the petitioner missed the opportunity provided by a Supreme Court judgment allowing corrections to errors in TRAN-1 and 2. Despite efforts by the court registry and revenue authorities to facilitate such corrections until a specified date, the petitioner failed to take advantage of the opportunity. Consequently, the court upheld the rejection of the request for amendment and dismissed the writ petition without costs.
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