Filing of Return—The Petitioners had while submitting its Form TRAN-1 inter alia to enable the unutilised Cenvat credit from the earlier regime be carried forward into the GST regime had on account of typographical error indicated that the Cenvat credit available is Rs. 11,10,555/- instead of Rs. 1,11,05,550/.
This the Petitioners have been seeking to correct by approaching the Respondents. However, inspite of the Petitioners best efforts, the Respondents have refused to allow the Petitioners to carry out the necessary amendment to the TRAN-1 already submitted or even accept a fresh TRAN-1.
Held that :- n 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. In the above view, at the request of Shri. Jetly, the learned Counsel appearing for the Respondents No. 1 and 3, the Petition is adjourned to 10th October 2018.[2018] 4 TAXLOK.COM 118 (Bom)