Declaration in TRAN-1 mandatory even if details of Credit Transfer Document declared in TRAN-3

Dharnia Motors Vs Union of India (Rajasthan High Court) Rajasthan High Court held that statutory declaration in TRAN-1 is mandatory and could not be avoided on submission of details of Credit Transfer Document [CTD] in TRAN-3 declaration. Facts- By way of this writ petition filed under Article 226 of the Constitution of India, the petitioner has claimed that he is entitled to transitional credit of excise duty made through Credit Transfer Document by way of filing TRAN-3 without insisting on submission of TRAN-1 declaration within the time stipulated under Rule 117 of the Central Goods and Ser...