https://www.taxtmi.com/caselaws?id=369077 The challenge to the time-limit provisions for filing revised Form GST TRAN-1 was rejected in line with the earlier Willowood Chemicals decision, which had upheld those provisions against a vires attack under Section 140 of the CGST Act. The Court then noted that a claim to permit a revised TRAN-1 based on a typographical error and unsuccessful correction attempts caused by GST portal glitches was not finally decided; it observed that the extended filing period could cover such corrections and that Commissioners have discretion to grant extensions up to 31.03.2019, and directed further consideration after notice. en-us Wed, 17 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369077 The challenge to the time-limit provisions for filing revised Form GST TRAN-1 was rejected in line with the earlier Willowood Chemicals decision, which had upheld those provisions against a vires attack under Section 140 of the CGST Act. The Court then noted that a claim to permit a revised TRAN-1 based on a typographical error and unsuccessful correction attempts caused by GST portal glitches was not finally decided; it observed that the extended filing period could cover such corrections and that Commissioners have discretion to grant extensions up to 31.03.2019, and directed further consideration after notice. Case-Laws GST Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369077