AKIL KURESHI, J.

1. Petitioner has made following substantive prayers in this petition:

“(a) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writs declaring Rule 117 of the Central Goods and Services Tax Rules, 2017 and Form GST Tran1 as ultra vires to Section 140(5) and Section 164 of the Central Goods and Services Tax Act, 2017 and also offends Article 14, Article 19(1)(g), Article 265 and Article 300A of the Constitution of India, 1950;

(b) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writs declaring Section 164 of the Central Goods and Services Tax Act, 2017 as unconstitutional as it suffers from vice of excessive delegation;

(c) Your Lordships may be pleased to issue writs, directions and/or pass necessary orders directing the respondents to allow rectification of GST – Tran1, to enable credit of carry forward of Credit on eligible duties of goods and services in transit in electronic credit ledger in terms of Section 140(5) of the Central Goods and Services Tax Act, 2017, either by opening of GSTN portal or to allow it to be filed manually;”

2. In view of the judgment of Division Bench of this Court in case of Willowood Chemicals Pvt. Ltd. v. Union of India dated 12th/19th September 2018, in Special Civil Application No.4252 of 2018, learned counsel for the petitioners stated that he is not pressing prayers (a) and (b) noted above.

3. He however pressed prayer (c) which arises in following factual background.

4. Petitioner no.1 is a company registered under the Central Goods and Service Tax Act, 2017 ('CGST Act' for short) as well as Gujarat Goods and Service Tax Act, 2017 ('GGST Act' for short). With the advent of Goods and Service Tax regime, certain transitional arrangements were made under the statute requiring the dealers and manufacturers to make declarations of the unutilised past tax credits, only upon which, the same would be migrated to the new regime. One of them was a declaration in terms of section 140 of CGST Act which is referred to as TRAN1. Initial time granted under the said provision for making such declaration was three months from the date of bringing the statute into existence i.e. 01.07.2017. Under representations, this time limit was extended from time to time. Final extension was granted till 27.12.2017.

5. The time limit provisions contained in rule 117 of the respective rules came to be challenged before this Court in case of Willowood Chemicals Pvt. Ltd. (supra). Petitioner therein had challenged section 140(5) of the CGST Act also. Both these challenges were repealed by the High Court by the said judgment. In such judgment, it was noticed that the Government had amended rule 117 providing for limited extension of time for filing TRAN1 declarations with the permission of the concerned Commissioner if previously within the time granted, the same could not be done on account of technical glitches on the official portal.

6. Case of the petitioner is that such TRAN1 was actually filed within the time originally permitted. After the time limit was over, the petitioner noticed certain errors in the declaration made. Three transactions which were in pipeline when the GST was brought into force, due to oversight, were not included in such declaration. The petitioner therefore desires that such declaration TRAN1 may be permitted to be corrected.

7. Counsel for the petitioner submitted that the statutory provisions concerning filing of the returns envisage scope for correction of the returns, for which, time is granted upto the due date for filing the returns. He submitted that during the transitory period, number of changes took place. It was legitimate that some of the transactions may have been overlooked by the assessees. Not granting opportunity to correct the declaration would result into substantial financial loss to the petitioner and other similarly situated dealers. Counsel relied on the decisions of Supreme Co