OPTIVAL HEALTH SOLUTIONS PRIVATE LIMITED & ANR Vs. UNION OF INDIA & ORS
LAWS(CAL)-2019-2-28
HIGH COURT OF CALCUTTA
Decided on February 07,2019

Optival Health Solutions Private Limited And Anr Appellant
VERSUS
Union of India And Ors Respondents

JUDGEMENT

Debangsu Basak, J. - (1.) The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually.
(2.) Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the Central Goods and Services Tax Act, 2017. It had filed the Tran 1 form within time. It had filed the Tran 2 form within time. However, the petitioners had noticed that, there were certain mistakes in the Tran 2 form. The first petitioner wanted to correct the same. However, the present scheme of things does not allow rectification or revision of the Tran 2 form. Such a lacuna violates Article 14 of the Constitution. An assessee must be allowed to revise or rectify the Tran 2 form particularly when Tran 1 forms are allowed to be revised or rectified. The authorities must have similar provisions as akin to Rule 120 A of the Central Goods and Services Tax and Rules, 2017 for rectification/revision of Tran 2 forms. In support of his contentions, learned Advocate for the petitioners has relied upon various provisions of the Act and the Rules of 2017. He has also relied upon (Alwaye Sugar Agency v. Asst. Commr. (Assmnt.), Commercial Taxes Special Circle, Aluva,2018 10 GSTL 228 (Ker.)) and (G.C. & Infra Innovations v. Union of India,2018 18 GSTL 28 (Ker.)).
(3.) Learned Additional Advocate General has represented the State. Learned Additional Solicitor General has represented the Union.;


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