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ANIL KUMAR SINGH vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Anarannaj Pratap Singh

Res. Counsel

Gaurav Mahajan

Ankur Agarwal

Petitioner / Applicant	ANIL KUMAR SINGH
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 8, 2024
Order No.	Writ Tax No. - 1901 of 2024
Citation	2024(11) TAXREPLY 11619
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ORDER
ORDER 1. This writ petition has been filed by the petitioner, aggrieved of order dated 24.02.2023 (Annexure-1), whereby TRANS-1 claiming transaction credit of Central Excise Duty by the petitioner has been rejected, as apparently the same was filed in wrong Column, i.e. 6(A) instead of Column 5(A)/7(A). 2. Submissions have been made that for wrong filing of TRANS-1, the claim amounting to Rs. 30,20,268.52 has been rejected by inter alia observing that the petitioner has an option to request the Commissioner to allow to revise his TRANS-1. 3. The petitioner after passing of the order, attempted filing of the appeal but it is claimed that as there is no option to file an appeal of TRANS-1 on the GST portal and manual appeal by the appellate authority is not acceptable, the same could not be filed. Further though the authority in Annexure-1 observed about the option to request the Commissioner to allow to revise his TRANS- 1, the request made in this regard qua op....