O\/E\/N India Ltd. & Anr. Versus Union of India & Ors.
GST
2018 (10) TMI 199 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 26-9-2018
WRIT PETITION NO. 2086 OF 2018
GST
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
\nDr. Abhinav Chandrachud, i\/b Mr. Shailendra Singh, for the Petitioners.
\nMr. Pradeep S. Jetly a\/w Mr. J.B. Mishra, for the Respondents No. 1 and 3. Ms. Jyoti Chavan, AGP, for the Respondent No. 2.
\nORDER :
\n1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No. 3 to allow the Petitioners to resubmit his Form TRAN-1 either electronically or physically, containing the correct figure of Cenvat credit available to the Petitioners under the Central Goods an<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" O\/E\/N India Ltd. & Anr. Versus Union of India & Ors.GST2018 (10) TMI 199 – BOMBAY HIGH COURT – TMIBOMBAY HIGH COURT – HCDated:- 26-9-2018WRIT PETITION NO. 2086 OF 2018 GSTM.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. Dr. Abhinav Chandrachud, i\/b Mr. Shailendra Singh, for the Petitioners. Mr. Pradeep S. Jetly a\/w Mr. J.B. Mishra, … Continue reading “O\/E\/N India Ltd. & Anr. Versus Union of India & Ors.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14244","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14244"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14244\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. During the course of hearing, 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.
\n5. In the above view, 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.
\n6. In t<\/p>\n
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