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ASHOKA BUILDCON LTD. vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

S.V. GANGAPURWALA
M.G. SEWLIKAR
Pet. Counsel
Ishan Patkar
Roshani Naik
Yash Dhond
Res. Counsel
Dushyant Kumar
Jyoti Chavan
Himanshu Takke

Petitioner / Applicant

ASHOKA BUILDCON LTD.

Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date May 2, 2022
Order No.

W.P. Nos. 44 of 2019

Citation

2022(5) TAXREPLY 6453
Original Order
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ORDER

P.C. : In all these matters, the Petitioners, either could not file TRAN-1 Form because of the technical glitches and/or the request for amendment/revision/modification of TRAN- 1 Form was not allowed. 2. The submissions were made by the Learned Counsel for the Petitioners relying on the judgment of the Division Bench of this Court in the case of Heritage Lifestyles Developers Pvt. Ltd. v. Union of India & Ors. [2020 SCC OnLine Bom 2397 = 2020 (43) G.S.T.L. 33 (Bom.)] that human errors can be allowed to be corrected and if because of technical glitches, TRAN-1 Form could not be filed, opportunity can be given to file the same. 3. Mr. Jately, Learned Senior Advocate and other Advocates for the Department submit that the period prescribed under Section 117 of the CGST Act is mandatory. They relied upon the Division Bench judgment of this Court in the case of NELCO Ltd. v. Union of India and Ors. [2020 SCC OnLine Bom 437 = 2020 (36) G.S.T.L. 24 (Bom.)] and su....

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