HC: Directs Nodal Officer to dispose application for TRAN-1 revision in expedite manner

Allahabad HC directs the Revenue to ensure that the petitioner’s application before the Nodal Officer regarding inadvertent error in filing TRAN-1 may be called upon by him and pass appropriate orders on it expeditiously; States that the petitioner should submit the revised FORM GST TRAN-1 if the time is so extended by the Commissioner; Notes that Rule 120A of CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN- 1 w...