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Issues: Whether the petitioner was entitled to a direction for amendment of TRAN-1 to enable migration of transitional credit under the GST regime.
Analysis: The petitioner sought rectification of the TRAN-1 declaration relating to CENVAT credit carried forward on introduction of GST. The record showed that the claim was under consideration and that the non-entry in the relevant field was treated as a bona fide mistake and an error apparent on the face of the record. The matter was also supported by the approach reflected in the cited circular and the comparable High Court direction relied upon in support of the claim.
Conclusion: The petitioner was entitled to a direction to have its request for amendment of TRAN-1 considered and decided within a fixed time.
Final Conclusion: The writ petition was disposed of by directing the respondents to decide the petitioner's request for TRAN-1 amendment within three weeks.
Ratio Decidendi: Where the transition of credit under GST is affected by a bona fide error in filing TRAN-1, the authority may be directed to consider amendment and pass a reasoned order within a stipulated time.
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