It is ordered that the competent Authority shall take steps to immediately permit the petitioner to revise their TRAN-1 Forms either electronically or manually without much delay
Transitional credit— In the instant case, while petitioner was trying to file TRAN-1 under the CGST Rules, for carry forward of input tax credit happens to be submitted as 'zero' claim of input tax credit. This Hon'ble Court directed to permit filing of TRAN-1 either electronically or manually within a time frame. Now the grievances of the petitioner is that request of petitioner sent to the 1st respondent rejected.
Hence the petitioner is having no other remedy other than to approach this Court for redressal of its remedies under Article 226 of the Constitution, with a prayer for issuance of proper directions deemed fit to the facts and circumstances of the case, for facilitation filing of correction of TRAN-1 by the respondents, in the interest of natural justice.
Held that— it is ordered that the competent Authority among official respondents 1 and 3 to 6 shall take steps to immediately permit the petitioner to revise their TRAN-1 Forms either electronically or manually without much delay, preferably within a period of 2 months from the date of production of a certified copy of this judgment or within such time limit that may be appropriately fixed by the competent Authority