https://www.taxtmi.com/caselaws?id=369077 SC examined a petition challenging CGST Act Rules 117 and 120A regarding TRAN1 form filing. Petitioners alleged a typographical error preventing CENVAT Credit migration due to system issues. While previous challenges to statutory time limits were rejected, the court acknowledged potential merit in the claim of technical impediments. A notice was issued to examine the possibility of allowing a revised declaration, with proceedings scheduled for further hearing. 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 SC examined a petition challenging CGST Act Rules 117 and 120A regarding TRAN1 form filing. Petitioners alleged a typographical error preventing CENVAT Credit migration due to system issues. While previous challenges to statutory time limits were rejected, the court acknowledged potential merit in the claim of technical impediments. A notice was issued to examine the possibility of allowing a revised declaration, with proceedings scheduled for further hearing. Case-Laws GST Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369077