2018 (10) TMI 199 – BOMBAY HIGH COURT – TMI – Unable to upload Form TRAN-1 – migration to GST Regime – input tax credit – Held that:- Our attention is drawn to Section 172 of the Act which inter alia provides for removal of difficulties which may arise during the implementation of the Act – It appears to us that it would be appropriate that the Central Government issues a general and/or special order under Section 172 of the Act addressing the above issue on general or special basis, taking into account the ground realities – the Petition is adjourned to 10th October 2018. – WRIT PETITION NO. 2086 OF 2018 Dated:- 26-9-2018 – M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. Dr. Abhinav Chandrachud, i/b Mr. Shailendra Singh, for the Petitioners. M
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nstead of ₹ 1,11,05,550/. This the Petitioners have been seeking to correct by approaching the Respondents. However, inspite of the Petitioners best efforts, the Respondents have refused to allow the Petitioners to carry out the necessary amendment to the TRAN-1 already submitted or even accept a fresh TRAN-1. 3. We note that the human errors such as one which is arising in the present Petition are likely to have taken place in other cases also. At times these mistakes in keying in the correct figures would work in favour of the State and at other times in favour of Assessee. According to learned Counsel for both sides, there is no provision in the Act, which allows correction/rectification of such errors. 4. During the course of hear
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