HC: Directs access to GSTN for verifying TRAN-2 details in lieu of Petitioner’s representation

Madras HC holds that the Assistant Commissioner of Commercial Taxes (AC) may GSTN to seek access to GST Network where the Petitioners failed to file Form GST Tran-2 providing the details respect to the sale of stock during the period July 01, 2017 to December 31, 2017; Observes that petitioner, a retailer of watches and leather accessories, having substantial stock available on July 1, 2017 filed Form GST TRAN 1 declaring the details of...