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TMI Blog2022 (10) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... and Pvt. Ltd. [ 2020 (11) TMI 235 - BOMBAY HIGH COURT ] where it was held that human errors can be allowed to be corrected and if because of technical glitches, TRAN-1 Form could not be filed, opportunity can be given to file the same , and also Nelco Ltd. [ 2020 (3) TMI 1087 - BOMBAY HIGH COURT ] where it was held that after the time stipulated is over, the Petitioners do not have right to file TRAN-1 Form and or seek amendment/revision/modification of the said Form. If in case, the show cause notices are issued while adjudicating the same, the directions and observations in the present order shall also be considered by the Authority - the Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1326, 1691, 3354, 2284, 3036, 1881, 2512, 2725, 2845, 3102, 3235, 3437, 3608, 3610, 3605 & 490 of 2019 and 848, 847, 287, 3277, 3861 & 2878 of 2021 and W.P. (St.) Nos. 3202 & 3886 of 2020 and 29929, 29943 & 29984 of 2019 and Interim Application No. 376 of 2019, decided on 2-5-2022 ORDER P.C. : In all these matters, the Petitioners, either could not file TRAN-1 Form because of the technical glitches and/or the request for amendment/revision/modification of TRAN- 1 Form was not allowed. 2. The submissions were made by the Learned Counsel for the Petitioners relying on the judgment of the Division Bench of this Court in the case of Heritage Lifestyles Developers Pvt. Ltd. v. Union of India & Ors. [2020 SCC OnLine Bom 2397 = 2020 (43) G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise eligible for credit of the amount. Considering those facts, this Court in the said judgment directed the respondents to accept the TRAN-1 filed by the petitioner and to give the due of input tax credit in the electronic credit ledger/input tax credit of the petitioner within two weeks from the date of the order. We are not inclined to accept the submissions of the Learned Counsel for the petitioners that by the said judgment, this Court had held that the provisions of section 140 and 117 are directory and not mandatory. 12. In our view, the interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ Petition No. 1609/2019 and to file Form TRAN-2 without prejudice to the rights and contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in the case of Heritage Lifestyles and Developers and Pvt. Ltd. (supra) and also Nelco Ltd. (supra) relied upon by the respective parties. 6. We dispose of the present Writ Petitions in terms of the said order dated 13th April, 2022 delivered at Aurangabad in the case of Ambica Fertilizers (supra) with connected Writ Petitions. 7. We further clarify that, if in case, the show cause notices are issued while adjudicating the same, the directions and observations in the present order shall also be considered by the Authority. 8. In view of the above, the Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. 9. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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