Allow to amend TRAN-1 (CENVAT credit) if mistake is bonafide

OEN India Ltd. Vs Union of India & Others (Bombay High Court)

HC directs Petitioners to file representation to CBIC. This representation would be considered by the CBIC for verification and the bona fides 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.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

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

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