2021 (3) TMI 859

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....d to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith grant transitional credit under Section 140(1) of the CGST Act in the electronic credit ledger of the amount of carry forward credit of Rs. 12,30,843/- under the Excise Act and Rs. 20,01,640/- under the Finance Act. (B) In the alternative this Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to allow revision of Form GST TRAN 1 either on the portal or manually for the purpose of claiming transitional credit under Section 140(1) of the CGST Act; (C) Pendin....

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....lication is squarely covered by a judgment of this Court in the case of Jakap Metind Pvt. Ltd. v/s Union of India, [Special Civil Application No. 19951 of 2018], wherein in identical set of facts, it was held and observed by this Court as under: "22. It may be pertinent to note that the last date of filing the FORM GST TRAN-1 was 27th December, 2017, which was also the last date for filing a revised FORM GST TRAN-1. In the present case, the petitioner filed the FORM GST TRAN-1 on 2374 December, 2017 and by the time it noticed the inadvertent error in filing the form, the last date for filing revised FORM GST TRAN-I had elapsed. The stand of the respondents is that the last date for filing revised FORM GST TRAN-1 having elapsed, the....