2018 (11) TMI 181 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. 47 (Guj.) – Correction of errors in the TRAN-1 declarations – migration to GST Regime – transitional provisions – Held that:- Identical question came to be considered by this Court in JAY CHEMICAL INDUSTRIES LIMITED VERSUS UNION OF INDIA [2018 (10) TMI 876 – GUJARAT HIGH COURT] where the Division Bench of this Court by a speaking order, quashed and set aside the similar order and remanded the matters to the learned CESTAT by observing that There is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made. – R/TAX APPEAL NO. 591 of 2018 With R/TAX APPEAL NO. 593 of 2018 With R/TAX APPEAL NO. 614 of 2018 Dated:- 12-7-2018 – MR
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x Appeals, which were arising out of the very impugned common order passed by the learned CESTAT and the Division Bench of this Court by a speaking order, quashed and set aside the similar order and remanded the matters to the learned CESTAT by observing as under:- 7. In view of the above and for the reasons stated hereinabove, all these appeals succeed. The impugned common order passed by the learned Tribunal is hereby quashed and set aside and the appeals are restored to the file of the learned Tribunal and to avoid any further multiplicity of proceedings /appeals before this Court, it is directed that the appeals on remand be kept pending till the decision of this Court in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 20
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