2021 (4) TMI 134

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....tioner (By Sri. Ravi Raghavan, Advocate)   Respondents (By Sri. Amith Deshpande, Advocate for R1 to R3 & R5; Sri. K. Hema Kumar, HCGP for R4)   ORDER The petitioner submits that he has filed a declaration in FORM GST TRAN-1 on 18.09.2017. It is submitted that the petitioner had sought to revise it in light of an error which was not possible to rectify due to technical difficulty. 2. ....