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2019-VIL-59-CAL

SGST High Court Cases

GST - Asssessee seeking rectification of mistake in Form GST TRAN-2 subsequent to its uploading - Petition seeking direction to respondents to allow revision of Form GST TRAN 2 electronically or manually – Department’s stand that since the CGST Rule, 2017 does not contemplate revision of Form GST TRAN 2, the common GST portal does not provide for revision of Form GST TRAN 2 in the electronic manner – HELD - Taxing statutes are to be strictly construed, however, such interpretation should not lead to a reckless or a mindless mechanical application of the statute - The Form GST TRAN 2, at best can be an admission allowing the authorities to inform the state of affairs of the petitioner in relation to the subject matter governed by such form. However, neither the CGST Act, 2017 nor the CGST Rules, 2017 can be read to mean that the same excludes the right of a person making an admission, to forfeit the opportunity to explain it. Neither the Act of 2017 nor the Rules of 2017 forfeits the right of a person making an admission to substantiate that, such admission was made by mistake or was untrue - Therefore, when an assessee is seeking to correct Form GST TRAN 2 on its own, an opportunity should be afforded to such assessee to correct the same - the authorities are directed to allow the petitioner to file a revised Form GST TRAN 2, either electronically or manually, in accordance with law - the issue is answered in the affirmative and in favour of the petitioners

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