2018 (10) TMI 199

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....Respondents No. 1 and 3. Ms. Jyoti Chavan, AGP, for the Respondent No. 2.   ORDER : 1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No. 3 to allow the Petitioners to resubmit his Form TRAN-1 either electronically or physically, containing the correct figure of Cenvat credit available to the Petitioners under the Central Goods and Servi....

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....eying in the correct figures would work in favour of the State and at other times in favour of Assessee. According to learned Counsel for both sides, there is no provision in the Act, which allows correction/rectification of such errors. 4. During the course of hearing, our attention is drawn to Section 172 of the Act which inter alia provides for removal of difficulties which may arise during ....