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 and 120A of the Central Goods and Services Tax Rules, 2017.
Conclusion- This court, in the case of Heritage Lifestyles and Developers and Private Limited, a perusal of the said judgment indicates that the petitioner in that case was allowed to make such claim if the petitioner was otherwise eligible for credit of the amount. Considering those facts, this Court in the said judgment directed the respondents to accept the TRAN-1 filed by the petitioner and to give the due of input tax credit in the electronic credit ledger/input tax credit of the petitioner within two weeks from the date of the order.
In our view, the interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ Petition No. 1609/2019 and to file Form TRAN-2 without prejudice to the rights and contentions of both the parties. The respondents shall consider the issue whether the Form TRAN-1 and other forms that would be filed/corrected by the petitioner can be entertained in accordance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 (1) of the Central Goods and Services Tax Rules, 2017 or not.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
