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2018 (10) TMI 876 - GUJARAT HIGH COURTCorrection of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - Three transactions which were in pipeline when the GST was brought into force, due to oversight, were not included in such declaration. - Held that:- There is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made. We may recall, such time limit initially provided in the rules was extended from time to time and lastly upto 27.12.2017. Further, limited extension has been granted to cover cases where genuine hardships were felt in uploading said declarations due to technical glitches. The case of Bombay High Court in case of O/E/N India Ltd. & Anr. [2018 (10) TMI 199 - BOMBAY HIGH COURT] was very different. The petitioner had pointed out a typographical error in filling up figure of unused CENVAT credit available, the Court was of the opinion that said mere typographical error should not be the governing factor for deciding substantive rights. The Court primafacie felt that section 172 of the Act which enables the Government to take necessary decision to avoid hardships could be utilized. The present situation is entirely different. Petition dismissed.
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