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 amount of Rs. 16,21,227/-, it had mistakenly referred to the amount as Rs. 76,395/-. Further, CENVAT credit of Rs. 4,24,136/- had erroneous omitted to be mentioned...