Rectification of GST-TRAN1 already filed not allowed
Gujarat High Court in case of M/s Jay Chemical Industries vs Union of India held that there is no scope for directing the respondents to allow the petitioner to correct the TRAN1 declaration already made.
Limited extension has been granted to cover cases where genuine hardships were felt in uploading the said declarations due to technical glitches
The time limit provisions contained in the transitional chapter cannot be lightly extended. The petition had time till 27.12.2017 to file and rectify a declaration.