https://www.taxtmi.com/caselaws?id=368910 Gujarat HC dismissed petition seeking correction of TRAN-1 declaration under GST transitional provisions. Petitioner failed to include three pipeline transactions due to oversight when migrating to GST regime. Court held no scope exists for allowing correction of already-filed TRAN-1 declarations, noting time limits were extended multiple times until 27.12.2017. Distinguished Bombay HC precedent involving mere typographical error in CENVAT credit figures, emphasizing present case involved substantive omissions rather than clerical mistakes. Petition dismissed without relief. en-us Thu, 11 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368910 Gujarat HC dismissed petition seeking correction of TRAN-1 declaration under GST transitional provisions. Petitioner failed to include three pipeline transactions due to oversight when migrating to GST regime. Court held no scope exists for allowing correction of already-filed TRAN-1 declarations, noting time limits were extended multiple times until 27.12.2017. Distinguished Bombay HC precedent involving mere typographical error in CENVAT credit figures, emphasizing present case involved substantive omissions rather than clerical mistakes. Petition dismissed without relief. Case-Laws GST Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368910