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Revision of TRAN-2.

Transitional Credit — The petitioner relies on the views expressed by in Optival Health Solutions Pvt. Ltd. vs. UOI-2019 (22)G.S.T.L-332 (Cal) which contents of Form GST TRAN-2 are admissions that can be used against assessee filing it. Those items can be explained and therefore revision possible, and the another view expressed in Yokogawa India Limited vs. UOI-2019(25)G.S.T.L- 493(Kar) which contents that revision of contents in such form cannot be denied on technicality. Matter postponed directing the Petitioner to cause service or demonstrate that such is not a requirement. — Haldia Petrochemicals Ltd. And Anr. Vs. Commissioner of State Taxes And Ors. [2019] 18 TAXLOK.COM 037 (Calcutta)