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2018 (10) TMI 1043 - HC - GSTPermission to file revised declaration in Form TRAN1 for the left over CENVAT Credit - time limit for filing revised Form GST TRAN1 - vires of Rules117 and 120A of the Central Goods and Service Tax Act, 2017. Petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction. Held that:- The extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019. Notice returnable on 30.10.2018.
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