2018 (10) TMI 1620 – BOMBAY HIGH COURT – 2019 (20) G. S. T. L. J45 (Bom.) – Rectification of form TRAN-1 filed under Section 140 of the Goods and Service Tax, 2017 – incorrect figures of Cenvat Credit keyed in – Held that:- Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed to amend the Trans-I form to reflect the correct amount of credit available – petition disposed off. – WRIT PETITION NO. 2086 OF 2018 Dated:- 24-10-2018 – M.S. SANKLECHA, & RIYAZ I. CHAGLA,JJ. Dr. Abhinav Chandrachud i/b. Mr. Shailendra Singh, fo
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ons dated 26-09-2018 of this Court, it has been decided by the CBIC (Central Board of Indirect Taxes & Customs) that relief may be extended to the petitioner after due verification of the bona fides of the claims made by the petitioner from GSTN. Once the claims made by the petitioner have been verified, he may be allowed to amend the TRAN-1 to file correct amount of CENVAT credit to be transitioned. 4. In the above view, nothing survives in this Petition. 5. However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed
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