TMI Blog2019 (10) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ect while filling up the TRAN-I Form. The writ petition is disposed off by directing the Respondents to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 25.10.2019. - W.P.(C) 8075/2019 - - - Dated:- 15-10-2019 - HON'BLE MR. JUSTICE VIPIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rectification in amendment in Tran-1 to enable the Petitioner to carry forward the left out cenvat credit of ₹ 1,25,34,406/- under column 7A of GST Train-1 form, which the Petitioner left out due to clerical mistake and could not rectify due to not having any provision of amendment in Tran 1 on the portal, thus, for reasons beyond its control due to glitches in the system of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with the following operative directions: 15.Accordingly, this Court directs the Respondents to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st July, 2019. 16. The Petitioner will correspondingly be permitted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to thereafter file the return in TRAN-2. The penalty and interest for the late filing of GSTR-3B will be waived off in view of the above directions, subject, of course, to the Petitioner being permitted to and in fact filing the rectified TRAN-1 Form as directed. It goes without saying that the rectified TRAN-I Form that the petitioner may file would be subject to verification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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