HC allows Eligible input tax credit by modifying Form TRAN-1

Ambica Fertilizers Vs Union of India (Bombay High Court) Facts- The petitioner filed Form TRAN-1, but inadvertently did not claim approximately Rs.13,17,956/-in the said Form TRAN-1. There was no option available to the petitioner to revise the Form TRAN-1 after 27th December, 2017. According to the petitioner, since the petitioner missed out the claim of approximately Rs.13,17,956/-, the petitioner prayed for permission by making representation to correct the said mistake which was not allowed. The petitioner accordingly filed this writ petition, interalia, challenging the virus of Rule 117 a...