Filing of Return—TRAN-1—In the instant case, petitioners’ main prayer is for a direction to the respondents to allow the petitioners to file revised declaration in Form TRAN1 for the left over CENVAT Credit.
the petitioners have also challenged the vires of Rules117 and 120A of CGST Act as they prescribe time limit for filing revised Form GST TRAN1, as being ultra vires of Section 140 of the CGST Act.

Held that—The extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019.[PRIVI ORGANICS INDIA LIMITED VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 5 TAXLOK.COM 51 (Guj)