Case: Jay Chemical Industries Ltd- Special Civil Appeal- Gujarat High Court, Ahmedabad.
The appellant filed TRAN-1 within the stipulated time. After the time limit was over, the petitioner noticed that some transactions which were in pipeline when the GST was brought into force, due to oversight, were not included in such declaration. After noticing the error, the appellant approached the authority to correct the declaration, however, the request was not approved.
It was observed that “there is no scope for directing the respondents to allow the appellant to correct the TRAN-1 declaration already made. It was further observed that such time limit initially provided in the rules was extended from time to time and lastly up-to 27th December-2017. Further, the limited extension has been granted to cover cases where genuine hardships were felt in uploading said declarations due to technical glitches on GST portal.”