https://www.taxtmi.com/caselaws?id=774559 The HC allowed the petition challenging rejection of revised TRAN-1 form filed under Section 140 of CGST Act, 2017. The petitioner's transitional credit claim was rejected because excise returns weren't revised electronically prior to July 1, 2017, and manual revision was filed after one year. The court held that electronic revision of pre-GST excise returns was impossible post-July 2017 as the excise portal was non-functional. The petitioner's letter dated February 16, 2018, requesting transitional credit was within the one-year limitation period under Cenvat Credit Rules, 2004. The court set aside the impugned order, finding no infirmity in the petitioner's claim for enhanced transitional credit. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774559 The HC allowed the petition challenging rejection of revised TRAN-1 form filed under Section 140 of CGST Act, 2017. The petitioner's transitional credit claim was rejected because excise returns weren't revised electronically prior to July 1, 2017, and manual revision was filed after one year. The court held that electronic revision of pre-GST excise returns was impossible post-July 2017 as the excise portal was non-functional. The petitioner's letter dated February 16, 2018, requesting transitional credit was within the one-year limitation period under Cenvat Credit Rules, 2004. The court set aside the impugned order, finding no infirmity in the petitioner's claim for enhanced transitional credit. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774559