WPMS/2304/2020
2022 Latest Caselaw 2686 UK

               Office Notes,
              reports, orders
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      Date                                   COURT'S OR JUDGES'S ORDERS
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                                 WPMS 3596/2019
                                 Hon'ble Manoj Kumar Tiwari, J.

Mr. Priyadarshi and Mr. Manish Bisht, Advocates for the petitioner.

Mr. Shobhit Saharia, Advocate, for the respondents.

Petitioner is a private limited company. According to petitioner, he submitted TRAN-1 Form within time. However, certain mistakes crept in that form at the time of submission. Therefore, petitioner wanted to rectify that mistake. Permission for such rectification was denied to the petitioner. Therefore, he has approached this Court seeking following reliefs:

"(a) Issue a writ of Certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the Rejection Letter issued by the Respondent No. 6 and 7 denying the request of the Petitioner for rectification of clerical mistake in TRAN-1 filed by it and declaring the same to be violative of Article 14, 300A and 265 of the Constitution of India as also the CGST Act, 2017;

(b) Issue an appropriate writ of mandamus, order or direction in the nature thereof, directing the Respondents jointly/collectively and their sub-ordinate officers to accept the rectified TRAN-1 of the Petitioner manually or to open the Common Portal giving opportunity to the Petitioner to correct its clerical mistake and re-submit TRAN-1 so that the actual CENVAT credit of Rs. 40,36,485/- can be carried forward into GST or in the alternative by permitting the Petitioner to avail the CENVAT credit of Rs. 33,30,700/- which was short claimed due to clerical error in FORM TRAN-1 and accept the same;

(c) Issue an appropriate writ of mandamus, order or direction in the nature thereof, directing the Respondents jointly/collectively and their sub-ordinate officers in the alternative to prayer mentioned at S. No. (b) to refund the CENVAT credit of Rs. 33,30,700/- to the Petitioner which was short claimed in original TRAN-1 filed by the Petitioner due to clerical mistake;

(d) Issue an appropriate writ, order or direction in the nature of thereof, declaring that the validly earned and availed CENVAT credit in the erstwhile laws is a vested right and property of the Petitioner which cannot be taken away merely due to clerical mistake made by the Petitioner in submitting the declaration in TRAN-1;

(e) Issue any other writ, order or direction as this Hon'ble Court may deem just and fair in circumstances of the case."

Learned Counsel for the petitioner submits that similar controversy has been decided by this Court vide judgment dated 2.8.2022, passed in WPMS No. 975 of 2020 and other connected writ petitions. Therefore, he submits that this writ petition be also decided in terms of the said judgment.

Mr. Shobhit Saharia, learned Counsel for the respondents, has no objection if the writ petition is decided in terms of the aforesaid judgment.

Accordingly, present writ petition is also decided in terms of the aforesaid judgment dated 2.8.2022. It shall be open to the petitioner to submit TRAN-1/Revised TRAN-1 Form during the window period provided in the order dated 22.7.2022 passed by Hon'ble Supreme Court in SLP (C) No(s) 32709-32710/2018.

(Manoj Kumar Tiwari, J.) 26.8.2022 Pr