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Return filing and revision due date of TRAN 1 cannot be same
Case Law Details
- Case Name
- Interplex Electronics India Pvt. Ltd. Vs Assistant Commissioner of State Taxes (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Interplex Electronics India Pvt. Ltd. Vs Assistant Commissioner of State Taxes (Madras High Court)
Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.
Facts-
The petitioner uploaded its TRAN-1 on 27.12.2017 claiming the transition of the CENVAT credit balance. However, an error has been occasioned therein wherein instead of mentioning amount of Rs. 16,21,227/-, it had mistakenly referred to the amount as Rs. 76,395/-. Further, CENVAT credit of Rs. 4,24,136/- had erroneous omitted to be mentioned...
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