OEN India Ltd. Vs Union of India
Date: October 24, 2018
Court: High Court
Bench: Bombay
Type: Writ Petition
Subject Matter
TRAN-1 (CENVAT credit) amendment to be allowed if the mistake is bonafide
Summary
Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petit…
This Petition under Article 226 of the Constitution of India, seeks directions to Respondent Nos.1 and 3 to allow Petitioner, to re-submit/ rectify its form TRAN­1 filed under Section 140 of the Goods and Service Tax, 2017 (the Act). 2 This direction is being sought as the Petitioners had by mistake, keyed in in-correct figures of Cenvat Credit available as on 1st July, 2017, to be utilized un…