https://www.taxtmi.com/caselaws?id=409492 The Court allowed the petitioner, a public sector undertaking, to rectify an inadvertent error in the GST filings related to availing accumulated CENVAT credit under the GST Act. Despite the revenue authority's initial denial based on Section 120A of the GST Rules, the Court recognized the genuine mistake and the need for a reasonable gap between filing and revision dates. Consequently, the Court set aside the impugned order and directed the respondent to facilitate the filing of a revised Form GST TRAN-1 within eight weeks, acknowledging the challenges faced by taxpayers and tax authorities post-GST implementation. en-us Mon, 21 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409492 The Court allowed the petitioner, a public sector undertaking, to rectify an inadvertent error in the GST filings related to availing accumulated CENVAT credit under the GST Act. Despite the revenue authority's initial denial based on Section 120A of the GST Rules, the Court recognized the genuine mistake and the need for a reasonable gap between filing and revision dates. Consequently, the Court set aside the impugned order and directed the respondent to facilitate the filing of a revised Form GST TRAN-1 within eight weeks, acknowledging the challenges faced by taxpayers and tax authorities post-GST implementation. Case-Laws GST Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409492