Filing of Return—Rectification of form TRAN-1 filed under Section 140 of the Goods and Service Tax, 2017—The petitioner seeks directions to Respondent to allow Petitioner, to resubmit/ rectify its form TRAN-1 as he has by mistake keyed in incorrect figures of Cenvat Credit.

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.[O/E/N INDIA LTD., & ANOTHER (OEN) VERSUS UNION OF INDIA & OTHERS] [BOMBAY HIGH COURT]