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).

2 This direction is being sought as the Petitioners had by mistake, keyed in in-correct figures of Cenvat Credit available as on 1st July, 2017, to be utilized under the new GST regime.

3 Respondents have filed an affidavit in reply of Mr. Milind Gawai, Commissioner, Central Tax, Pune­1 Pune dated 23rd October, 2018. This Affidavit in reply dated 23rd October, 2018, inter alia states as under:­

“Further, in view of the directions dated 26-09-2018 of this Court, it has been decided by the CBIC (Central Board of Indirect Taxes & Customs) that relief may be extended to the petitioner after due verification of the bona fides of the claims made by the petitioner from GSTN. Once the claims made by the petitioner have been verified, he may be allowed to amend the TRAN­1 to file correct amount of CENVAT credit to be transitioned.”

4 In the above view, nothing survives in this Petition.

5 However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (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.

6 Petition disposed of in the above terms.