https://www.taxtmi.com/caselaws?id=430925 The HC directed respondent authorities to reopen the GST portal for petitioner to file GST TRAN-1 form following inadvertent mistakes by consultant. Court held that petitioner was entitled to submit Form TRAN-1 and TRAN-2 under SC order in Union of India v. Filco Trade Centre, with submission period open until 30.11.2022. HC ruled that Rule 120A allowing revision of GST TRAN-1 declaration once remained applicable despite portal being opened as one-time measure. Circular dated 09.09.2022 being clarificatory could not override Act or Rules. Respondents directed to open portal for petitioner's revision and ensure completion before SC deadline of 30.11.2022. Petition disposed. en-us Mon, 28 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430925 The HC directed respondent authorities to reopen the GST portal for petitioner to file GST TRAN-1 form following inadvertent mistakes by consultant. Court held that petitioner was entitled to submit Form TRAN-1 and TRAN-2 under SC order in Union of India v. Filco Trade Centre, with submission period open until 30.11.2022. HC ruled that Rule 120A allowing revision of GST TRAN-1 declaration once remained applicable despite portal being opened as one-time measure. Circular dated 09.09.2022 being clarificatory could not override Act or Rules. Respondents directed to open portal for petitioner's revision and ensure completion before SC deadline of 30.11.2022. Petition disposed. Case-Laws GST Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430925