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In facts of the case, we request the concerned Commissioner/ Nodal Officer to take appropriate decision on the representations of the respective Petitioners before us. The entire exercise of examining the cases of the Petitioners through the channel explained before us as noted above, shall be completed latest by 31st January, 2019.

Filing of Return — The declarations made by the petitioners in TRAN-1 at the time of migration to the GST regime, had certain errors, primarily, due to the technical glitches in the official portal of the Department. The time for making declarations as per statute, has expired. However, under a notification dated 10th September, 2018, the time for submitting declaration in form TRAN-I can be extended up to 31st March, 2019 and according to the Petitioners, the cases would fall within the above extended time as provided in the notification. Writ petition disposed of directing the Nodal Officer to take appropriate decision on the representations of the respective Petitioners. — D.N.R. Alloys, V.J. Enterprise, Steel Sagar, Forge Cast Alloys Pvt. Ltd., J.P. Electronic Devices (I) Pvt. Ltd., Namrata Electronics Vs. Nodal Officer, Mumabai Central Division-I, Range-II & Another [2018] 7 TAXLOK.COM 017 (Bom)