HC: Allows filing of revised TRAN-1 observing clerical error resulting in short claim of credit

Calcutta HC allows petitioner to file revised GST TRAN - 1 form up to December 31, 2019 clarifying that Revenue’s resistance for availing the credit on omission by error cannot be sustained; Finds that there was clerical error made by the petitioner, resulting in claim of short credit on transition while uploading TRAN-1 while there is not dispute regarding the legality of the credit claimed; Observes that petitioner filed ST-3 return and revised return was filed manually, ...