Filing of Return — The petitioner missed the bus and the boat in filing TRAN – 1 Form because of varieties of reasons, including the portal which was not working properly. Central Government has now amended the rules and extended the date of filing of TRAN – 1 Form up to 31.03.2019 in respect of the registered persons, who could not submit their TRAN – 1 Form in time on account of technical difficulty in common portal. Since, the time limit has been extended up to 31.03.2019, writ petition disposed of accordingly observing that the matter will be decided on its merit by the respondents so far as allowing or otherwise the CENVET Credit for the period in question. — Kheriwal Enterprises Vs. Union of India [2018] 4 TAXLOK.COM 131 (JHARKHAND)