High Court grants petition for amending transitional ITC claim, sets next hearing for March 18.

The High Court allowed the petition seeking amendment/revision/correction of TRAN-I for claiming transitional ITC amount. The court directed the respondents to file their counter affidavits within four weeks and scheduled the next hearing for further proceedings on 18th March, 2022. The order was to be uploaded on the website immediately, with a copy sent to the respective counsels via email.

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Issues:
Petition seeking amendment/revision/correction of TRAN-I for claiming transitional ITC amount.

Analysis:
The petitioner filed a writ petition seeking to amend/revise/correct TRAN-I to allow filing the corrected form along with TRAN-2 to claim a transitional ITC amount. The petitioner had mistakenly shown the available stock of goods on 30th June, 2017 in the wrong column of the form. The court issued notice to the respondents, who accepted the notice and were granted four weeks to file their counter affidavits. The case was scheduled for the next hearing on 18th March, 2022.

Conclusion:
The High Court allowed the petition, subject to all just exceptions, and disposed of the exemption application. The court directed the respondents to file their counter affidavits within four weeks and set the next hearing date for further proceedings. The order was to be uploaded on the website immediately, with a copy sent to the respective counsels via email.

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