2024 (11) TMI 587 - HC - GST

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

Anil Kumar Singh Versus Union of India and 5 others

HC examined the petitioner's challenge to the rejected TRANS-1 claim for Central Excise Duty. Despite portal limitations hindering appeal filing, the ... Rejection of TRANS-1 claim for Central Excise Duty due to wrong filing in wrong Column, i.e. 6(A) instead of Column 5(A)/7(A) - HELD THAT:- Copy of the petition has been served on the counsel representing the respondents, who have raised objection about the delay in filing the petition as the order impugned was passed on 24.02.2023 and the petition has been filed on 23.10.2024 without any explanation in this regard. On the merit of the case, reliance was placed in UNION OF INDIA VERSUS BHARTI AIRTEL LTD. & ORS. [2021 (11) TMI 109 - SUPREME COURT], however, presently no submission has been made on the plea raised pertaining to availability of credit to the tune of Rs. 30,20,268.52. Issue notice to respondents - As the respondents are duly represented, no need to issue fresh notice. 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.