HC permitted revision of TRAN–1 as Benefit of ITC can’t be denied on ground of technicalities
Hon’ble High Court of Madras affirmed the order of Ld. Single Judge in directing the Revenue Authority to enable the BEL herein to file a revised Form TRAN-1, by the opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of an issue this order.