TaxTMI 
TaxTMI 
Sir since the TRAN-1 had opened due to the supreme court judgement of Filco - 2022 (7) TMI 1232 - SC ORDER, the client inadvertently for claiming tran credit of centre tax filled table 7(d) instead of 7(a) which pertains to state tax. It got transferred to state tax officer which accordingly informed the centre authority to verify the claim since it was not their claim. The centre authority denied the credit on the ground that the same was filled under wrong table. There are various high court judgements which states that credit cannot be denied in case of clerical mistake. Is this a good case to fight. I invite experts views
Tran 1 credit
15 Mar 2023 
8 Replies 
2433 Views Asked by
Transitional credit clerical errors should not bar entitlement; administrative denial can be challenged by appeal.
Transitional credit was inadvertently declared in the wrong table of TRAN 1 (centre tax entered under a state tax column), prompting inter-authority transfer and an order denying the credit for incorrect table selection. The central operative proposition is that a clerical misplacement in TRAN 1 should not extinguish an otherwise admissible transitional credit; remedies include intimation to the department and, if a denial order has been issued, filing an appeal against that order. (AI Summary)
Transitional credit was inadvertently declared in the wrong table of TRAN 1 (centre tax entered under a state tax column), prompting inter-authority transfer and an order denying the credit for incorrect table selection. The central operative proposition is that a clerical misplacement in TRAN 1 should not extinguish an otherwise admissible transitional credit; remedies include intimation to the department and, if a denial order has been issued, filing an appeal against that order. (AI Summary)