Rectification of mistake — Revise of TRAN-1 Form — After the due date for filing of the TRAN-1 Form, the Petitioner realised that it had committed an inadvertent error in the TRAN-1 Form. The system, however, did not permit the Petitioner to revise the TRAN-1 Form. The respondent should permit the dealer to print out the filled up form which will contain the date/time of its submission online. The Respondents should also consider whether there can be a message that pops up by way of an acknowledgement that the Form with the credit claimed has been correctly uploaded. Thus, the respondents were directed to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-1 Form electronically or accept the manually filed TRAN-1 Form with the correction. — Blue Bird Pure Pvt. Ltd. Vs. Union of India & Ors. [2019] 14 TAXLOK.COM 021 (Delhi)