Transitional Credit- HC explains implication of directions to ‘consider’ a case

Macleods Pharmaceutical Ltd. Vs Prakash Kumar (Himachal Pradesh High Court) Petitioner had filed TRAN-1 form for CENVAT Credit which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. It was further submitted that the company could not amend TRAN-1 form as per the provisions of Goods and Services Tax Act. Therefore, direction was sought to be issued to the respondents to consider the case of the petitioner-company for amendment of TRAN-1 form. The Petitioner asserted that the judgment dated 20.11.2019 passed by a Division Bench of the Himachal Pradesh High ...