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1. HC permitted revision of TRAN–1 as
Benefit of ITC can’t be denied on ground
of technicalities

3. 1. Brief Facts of the Case
• M/s Bharat Electronics Limited (“BEL”) had
accumulated Input Tax Credit under pre-GST regime
of INR 14,97,28,201/-.
• BEL claimed the ITC by filing Form GST TRAN-01 on
30.10.2017, i.e., within the permitted time period
under GST law.
• While filing TRAN-01, BEL disclosed following
amounts:
• Column 5(b)-Balance Cenvat Credit- INR 14,97,28,201/-.
• Column 6- Cenvat admissible as Input Tax Credit- INR
80,98,936/- (Mistakenly entered instead of entering
complete amount of INR 14,97,28,201/-)
• The Revenue viewed that the BEL is not entitled to
Cenvat Credit as filing the wrong figure in Column
6 of form TRAN-1 is fatal to the claim the ITC

4. 2. Relevant Legal Extracts
• Relevant extracts of the statute is reproduced below for
ready reference:
1.Rule 117 prescribed the manner of transmission of ITC
accumulated during pre-GST regime.
• “Rule 117: Tax or Duty Credit Carried Forward under any
Existing Law or on Goods Held in Stock on the Appointed Day
(Chapter-XIV: Transitional Provisions)
• (1) Every registered person entitled to take credit of input
tax under section 140 shall, within ninety days of the
appointed day, submit a declaration electronically in Form
GST TRAN-1, duly signed, on the common portal specifying
therein, separately, the amount of input tax credit to which
he is entitled under the provisions of the said section:
• ….”
•

5. 3. Contention of the Revenue
Authority
• The Revenue Authority contended the following points:
• As per Rule 120A of CGST Rules, 2017, form TRAN-01 can
be revised only once and that too by 27.12.2017. In the
given case, the BEL has already carried out a
rectification. Therefore, it was not permissible to
carry out one more correction.
• The Revenue Authority also placed his reliance on
precedence of:
• Hon’ble Supreme Court in the matter of “ALD Automotive Private
Limited v. Commercial Tax Officer, (2019) 13 SCC 225 (ALD
Automotive)” and
• Division Bench of Hon’ble High Court of Bombay in the matter
of Nelco Limited v. Union of India [2020 SCC Online Bom 437]
(Nelco).
• Hon’ble High Court of Allahabad in the case of M/s.Ingersoll-
Rand