Excise Duty Claim Challenged: Portal Barriers Prompt Judicial Review of TRANS-1 Application and Potential Procedural Relief

HC examined the petitioner's challenge to the rejected TRANS-1 claim for Central Excise Duty. Despite portal limitations hindering appeal filing, the court issued notice to respondents and directed a counter affidavit within four weeks, indicating potential procedural considerations for the claim's review and potential reinstatement.

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The writ petition was filed by the petitioner challenging the rejection of their TRANS-1 claim for Central Excise Duty due to wrong filing. The claim amounting to Rs. 30,20,268.52 was rejected, and the petitioner was advised to request the Commissioner for revision. The petitioner faced difficulties in filing an appeal due to portal limitations. The respondents objected to the delay in filing the petition. The court issued notice to the respondents, who were duly represented, and directed the filing of a counter affidavit within four weeks.

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