Shanti Prime Publication Pvt. Ltd.
Revision — The petitioner while uploading Form GST TRAN- 1 noticed Rs.1,16,45,079/- being unavailed credit of 50% in respect of the Capital goods has not been entered in their Electric ledger and filed a complaint with the help desk, but the respondent rejected the request of the petitioner to revise the Form GST-TRAN-1 as claimed. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. It is evident that figure mentioned in Form GST TRAN-1 appears to be a technical glitch arising out of the inadvertence of the petitioner. Thus, impugned order set aside. The proceedings restored for re-consideration. — AT & S India Pvt. Limited Vs. The Union of India Through Its Revenue Secretary Department of Revenue, Ministry of Finance  13 TAXLOK.COM 051 (Karnataka)