Court Permits Extension Request to Correct GST TRAN-1 Form Errors u/r 120A of 2017 Rules.

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....Transitional Credit - mistake made while submitting a declaration electronically in form GST TRAN-1 - The petition is allowed by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the said Rules of 2017 to extend the time for the petitioner to file a revised declaration upon correcting whatever mistake may be perceived to have been committed in the course of the initial filing. - HC....