Return filing and revision due date of TRAN 1 cannot be same

Interplex Electronics India Pvt. Ltd. Vs Assistant Commissioner of State Taxes (Madras High Court)

Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.

Facts-

The petitioner uploaded its TRAN-1 on 27.12.2017 claiming the transition of the CENVAT credit balance. However, an error has been occasioned therein wherein instead of mentioning amou

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