Enhanced credit by revising TRAN-1 under GST based on manual revision of excise return allowed

Johnson Matthey Chemicals India Pvt. Ltd. Vs Union of India (Delhi High Court)

Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal allowed.

Facts- This petition under Article 226 of the Constitution of India challenges an order passed by respondent no.3 whereby the petitioner’s revised TRAN-1 Form dated 28 November 2022 filed under Section 140 of the Central Goods and Service Tax Act, 2017 (‘CGST Act’) has

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