Case Law Details
Chep India Private Limited Vs Union of India & Ors. (Bombay High Court)
The Hon’ble Bombay High Court in the case of M/s Chep India Private Limited v. Union of India & Ors., (Writ Petition No. 1075 OF 2021), vide its judgment dated June 27, 2022, has directed the respondents to open the portal to file, revise or re-revise TRAN 1 return, if it is possible or feasible. The Hon’ble High Court has further directed that if it is not possible or feasible to open then portal than the concerned Assistant Commissioner shall communicate the same to the petitioner within two weeks of uploading of the order and in such a case, petitioner should be permitted to make unutilized credit in its GST 3B Forms to be filed on the monthly basis.
The petitioner in this case had inadvertently filed its form GST TRAN 1 for claiming transitional credit through Andhra Pradesh branch login instead of Maharashtra branch GST login where petitioner was holding centralized service tax registration. This had resulted into their CENVAT credit balance of eligible duties at the end of June 2017 not getting transferred in electronic credit ledger of credit of either Maharashtra branch or Andhra Pradesh branch.
This matter was represented by Advocate Vinay Shraff i/by Mr. Rajat Gupta for the Petitioner and Mr. Jitendra B. Mishra a/w Mr. Dhananjay B. Deshmukh and Ms. Jyoti Chavan, AGP for respondents.
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