9911796707
TMI Blog2019 (12) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the respondents to permit the petitioners to file or revise where already incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.11.2019. The writ petition is disposed of with a direction to the respondents to consider the case of the petitioner- Company for amendment of TRAN-1 form and pass appropriate orders within a period of three weeks from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny had CENVAT Credit balance of Central Taxes amounting to ₹ 7,51,33,423/-. It is further stated that the petitioner-company has also filed another TRAN-1 form for CENVAT Credit of ₹ 14,71,031/-, which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. 2. Learned counsel for the petitioner submits that in view of introduction of new Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. He submits that since the instant case is also similar to the case referred to above, therefore he seeks a direction to the respondents to consider the case of the petitioner for amendment of TRAN-1 form and pass appropriate directions in a time bound manner. 4. Mr.Rajiv Jiwan, learned Senior Counsel appearing for respondents No.1 to 4 has placed on record communication dated 9th May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... field 0 in the above mentioned field and therefore, ₹ 7,51,33,423/- was not posted to their electronic credit ledge. The explanation given by the party that the person filing the Tran-I assumed that the field CENVAT credit admissible as ITC would be auto populated, appears to be plausible as at that time, GST was new and the GSTN was in the nascent stages and the taxpayers were to well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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