WRONG HEAD IN TRAN-1

[NAMAN DOKANIA]

An assessee has claimed TRAN-1 Credit in Wrong head. Instead of 140(5) they have put the same in 140(1). Department in disallowing the credit of the same. Please quote some case Law in assessee favour about this clerical human posting error allowed by department.

AI Summary

Individual Challenges Disallowed GST TRAN-1 Credit Due to Wrong Section; Cites Case Laws to Support Clerical Error Claim An individual raised a concern about claiming GST TRAN-1 credit under the wrong section, 140(1) instead of 140(5), leading to the department disallowing the credit. In response, one participant suggested two favorable case laws: FIELD MOTOR PVT. LTD. vs. UNION OF INDIA and COMMR. OF GST & C. EX., CHENNAI vs. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD., emphasizing the clerical error. Another participant advised that the department is strict about TRAN-1 credits, and the individual should strongly argue that it was a procedural error while ensuring the credit aligns with transitional provisions.