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TMI Blog2018 (10) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction. Held that:- The extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of Rules117 and 120A of the Central Goods and Service Tax Act, 2017 ( CGST Act for short) insofar as they prescribe time limit for filing revised Form GST TRAN1, as being ultra vires of Section 140 of the CGST Act. 2. By detailed judgment dated 12/19.09.2018 passed in Special Civil Application No.4252 of 2018 in the case of Willowood Chemicals Pvt. Ltd. another v. Union of India and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , before which date, the petitioners had attempted to make correction in the said Form. 4. A letter was written to the authorities on 25.11.2017 stating as under; Referring to our telecommunication on help desk at the time of filling TRANS 1 in the head of Amount of Tax Credit Carried Forward, We missed to enter the amount in Column Cenvat Credit admissible as ITC and as a result Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cenvat Credit admissible as ITC. Later we have lodged a complaint to GST Helpline on 16th November 2017. Till date nothing has happened. Our Service Request Number is 201712191829221. 7. Counsel for the petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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