Error in filing Form TRAN­1- Govt should allow rectification: HC

O/E/N India Ltd. & Anr. Vs Union of India & Ors. (Bombay High Court) 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 TRAN­1 either electronically or physically, containing the correct figure of Cenvat credit available to the Petitioners under the Central Goods and Services Tax Act, 2017. 2. The Petitioners had while submitting its Form TRAN­1 inter alia to enable the unutilised Cenvat credit from the earlier regime be carried forward into the GST regime had on account of ty...