HC: Directs authorities to allow the petitioner to file revised FORM TRANS 2 either electronically or manually

Kolkata HC directs the authorities to allow the  petitioner to file a revised FORM TRAN 2 either electronically or manually while observing that when “a person, is seeking to correct Form GST TRAN 2 on its own, an opportunity should be afforded to such person”; Notes that, since CGST Rules, 2017 do not contemplate revision of Form GST TRAN 2, the common portal does not provide for revision of Form GST TRAN 2 in the electronic manner and there is no mechanism und...