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1. Rule. Rule made returnable forthwith. By consent, heard
finally at the admission stage.
2. This petition under Article 226 of the Constitution of
India challenges an order passed by respondent no.3 whereby
the petitioner’s revised TRAN-1 Form dated 28 November
2022 filed under Section 140 of the Central Goods and
Service Tax Act, 2017 (‘CGST Act’) has been rejected on the
ground that the petitioner has not revised its excise return for
the period prior to 1 July 2017 electronically and
consequently, the credit of duties cannot be transitioned.
Brief Facts :-
3. The petitioner is engaged in the business of manufacture
and sale of industrial catalysts. On 26 August 2017, the
petitioner filed its GST Form TRAN-1 for transition of credit of
Rs.4,31,30,239/- as per Section 140 of the CGST Act.
However, subsequently, the petitioner realised that they had
inadvertently failed to claim credit of Rs.1,16,29,351/-
relating to 3 Bills of entries in the ER-1 return filed for the
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