https://www.taxtmi.com/forum/issue?id=114193 Revision of Tran 1 to access additional transitional excise credit is unlikely because audits of Tran 1 invoices are largely complete and tax allocations between Centre and States were based on filed returns; the notified annual return filing deadline further restricts additional credit availment. The practicable remedy is judicial challenge (e.g., SLP) only on strong grounds like system failure or technical defects, while excise authority refunds are described as difficult. en-us Fri, 28 Sep 2018 13:45:19 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114193 Revision of Tran 1 to access additional transitional excise credit is unlikely because audits of Tran 1 invoices are largely complete and tax allocations between Centre and States were based on filed returns; the notified annual return filing deadline further restricts additional credit availment. The practicable remedy is judicial challenge (e.g., SLP) only on strong grounds like system failure or technical defects, while excise authority refunds are described as difficult. Discussion-Forum GST Fri, 28 Sep 2018 13:45:19 +0530 https://www.taxtmi.com/forum/issue?id=114193