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This court directed the respondent authorities to allow the petitioner to do rectification of Form TRAN-1, already filed.

Principal of natural justice- In the instant case, the petitioner has prayed for direction in the nature of mandamus upon the respondents to grant one opportunity to the petitioner to rectify the inadvertent human error having taken place in filling up the declaration from TRAN-1 filed under section 140 of CGST Act. Learned counsel for the petitioner prays that petitioner shall be content if a direction is issued to the respondent authorities to consider the petitioner’s request which the petitioner shall be making, within two weeks, seeking rectification of Form TRAN-1, already filed. Held that- We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with, in accordance with law and with reasonable dispatch.