The Karnataka High Court allowed the assessee to file rectified TRAN-I Form electronically or manually within a period of 30 days.
The petitioner, Eid Party has sought the directions to respondent either to open the online portal so as to enable the petitioner to again file the rectified TRAN-I form electronically which was originally filed physically or to permit the petitioner to manually transition the credit amounting to Rs.4,96,163/- to their Electronic Credit Ledger under the GST regime and for other reliefs.
The respondents, while not disputing that the issue in controversy in the present petition is covered by the aforesaid decision, submits that direction can be to the respondents to permit the petitioner to file rectified TRAN-I Form electronically or manually within a period of 30 days from today.
The single bench of Justice S.R.Krishna Kumar held that ii) The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents would consider and pass appropriate orders in accordance with law.
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