2019 (10) TMI 1084

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..... / clerical error on the part of the petitioner which the petitioner is entitled to correct while filling up the TRAN-I Form. The writ petition is disposed off by directing the Respondents to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 25.10.2019.
HON& .....

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..... o carry forward the left out cenvat credit of ₹ 1,25,34,406/- under column 7A of GST Train-1 form, which the Petitioner left out due to clerical mistake and could not rectify due to not having any provision of amendment in Tran 1 on the portal, thus, for reasons beyond its control due to glitches in the system of the respondents; and (ii) Issue a writ of mandamus, directing the respondents .....

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..... tal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st July, 2019. 16. The Petitioner will correspondingly be permitted to thereafter file the return in TRAN-2. The penalty and interest for the late filing of GSTR-3B will be waived off in view of the above directions, subject, of cou .....

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