2023 (3) TMI 1324

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..... the Hon'ble Supreme Court in the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2. The petitioner, being an assessee for the purposes of the Act would/should, no doubt had been aware of all these developments and should have a .....

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..... nd challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered view that the petitioner has categorically missed the bus, seeing as the judgment of the Hon'ble Supreme Court in the case of Union of India and another v. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 32710 of 2018 dated 22.07.2022 .....

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