Delhi HC Directs The GST Commissioner To Allow A Taxpayer To Rectify Errors Made In The TRAN-1 Form

Delhi High Court has directed the GST Commissioner to allow a company which had made an error in filing the TRAN-1 form online to rectify the same immediately. The court has asked the authority to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st. The court has asked the authority to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st July, 2019. Ltd. v. Union of India where in similar circumstances it had issued directions to the Respondents to either open the portal to enable the Petitioner to rectify the TRAN-1 Form electronically or permit the Petitioner to do it manually.