https://www.taxtmi.com/caselaws?id=389164 A bona fide mistake in filing TRAN-1 may justify consideration of an amendment request where the error prevents migration of transitional GST credit. The court noted that the non-entry in the relevant field was treated as an error apparent on the face of the record and relied on supporting circular guidance and a comparable High Court direction. The respondents were therefore directed to consider and decide the petitioner's request for TRAN-1 amendment by a reasoned order within three weeks. en-us Wed, 20 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389164 A bona fide mistake in filing TRAN-1 may justify consideration of an amendment request where the error prevents migration of transitional GST credit. The court noted that the non-entry in the relevant field was treated as an error apparent on the face of the record and relied on supporting circular guidance and a comparable High Court direction. The respondents were therefore directed to consider and decide the petitioner's request for TRAN-1 amendment by a reasoned order within three weeks. Case-Laws GST Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389164