https://www.taxtmi.com/caselaws?id=789519 A revised TRAN-1 and TRAN-2 filing that omitted earlier transitional credit figures due to a bona fide mistake could be corrected through writ jurisdiction where the CGST appellate remedy was ineffective for that purpose. The Court treated the dispute as one involving rectification of an erroneous revised return, not a routine assessment challenge, and held that expiry of the statutory appeal period did not bar relief under Article 226. It also accepted that denial of correction could lead to double taxation. The impugned assessment and demand were quashed, and the matter was remitted for fresh consideration after permitting rectification and hearing the taxpayer. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789519 A revised TRAN-1 and TRAN-2 filing that omitted earlier transitional credit figures due to a bona fide mistake could be corrected through writ jurisdiction where the CGST appellate remedy was ineffective for that purpose. The Court treated the dispute as one involving rectification of an erroneous revised return, not a routine assessment challenge, and held that expiry of the statutory appeal period did not bar relief under Article 226. It also accepted that denial of correction could lead to double taxation. The impugned assessment and demand were quashed, and the matter was remitted for fresh consideration after permitting rectification and hearing the taxpayer. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789519