https://www.taxtmi.com/caselaws?id=422434 Kerala HC allowed petitioner's application to revise GST TRAN-1 form after initial rejection. Court held that statutory limitation for correcting transitional errors should not deny legitimate taxpayer claims, particularly for input tax credit. The mistake was bonafide, arising from comprehension difficulties with new formats. Petitioner attempted correction immediately upon discovering error when TRAN-2 portal opened. Denying relief would be arbitrary and violate Article 14 constitutional protection. Respondents directed to facilitate TRAN-1 revision and TRAN-2 filing through web portal arrangements. en-us Mon, 07 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422434 Kerala HC allowed petitioner's application to revise GST TRAN-1 form after initial rejection. Court held that statutory limitation for correcting transitional errors should not deny legitimate taxpayer claims, particularly for input tax credit. The mistake was bonafide, arising from comprehension difficulties with new formats. Petitioner attempted correction immediately upon discovering error when TRAN-2 portal opened. Denying relief would be arbitrary and violate Article 14 constitutional protection. Respondents directed to facilitate TRAN-1 revision and TRAN-2 filing through web portal arrangements. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422434