2018 Taxo.online 429

WRIT PETITION NO. 2086 OF 2018 dated 24.10.2018





Central Goods & Services Tax Act, 2017

M.S. Sanklecha, Justice & Riyaz I. Chagla, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Dr. Abhinav Chandrachud, Mr. Shailendra Singh

Respondent: – Mr. Pradeep S. Jetly, Mr. J.B. Mishra, Ms. Jyoti Chavan

Order: –

This Petition under Article 226 of the Constitution of India seeks directions to Respondent Nos.1 and 3 to allow Petitioner, to resubmit/ rectify its form TRAN­1 filed under Section 140 of the Goods and Service Tax, 2017 (the Act).

2 This   direction   is   being   sought   as   the   Petitioners   had   by mistake, keyed in in­correct figures of Cenvat Credit available as on 1st July, 2017, to be utilized under the new GST regime.  3 Respondents have filed an affidavit in reply of Mr. Milind Gawai,   Commissioner,   Central   Tax,   Pune­1   Pune   dated   23rd  October, 2018.  This Affidavit in reply dated 23rd October, 2018, inter alia states as under:­

“ Further, in view of the directions dated 26­09­2018 of this Court, it has been decided by the CBIC (Central Board of Indirect Taxes & Customs) that relief may be extended to the petitioner after due verification of the bona fides of the claims made by the petitioner from GSTN. Once the claims made by the petitioner have been verified, he may be allowed to amend the TRAN­1 to file correct amount of CENVAT credit to be transitioned.”

4 In the above view, nothing survives in this Petition.

5 However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fide of the claim made by the Petitioners. If satisfied, Petitioners would be allowed to amend the Trans­1 form to reflect the correct amount of credit available. The CBIC will decide the Petitioners’ representation as expeditiously as possible and preferably within a period of twelve weeks from the date the representation is received by the CBIC.

6 Petition disposed of in the above terms.

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