M/s JOHNSON MATTHEY CHEMICALS INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
M/s JOHNSON MATTHEY CHEMICALS INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 15536 of 2023 dated 08.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 140
Decision : In favour of assessee
Transitional credit – Rejection of petitioner revised TRAN-1 under Section 140 of CGST Act on grounds excise return for pre-GST period not revised electronically – Petitioner submits revised TRAN-1 filed within time provided by Supreme Court in Filco Trade Centre Pvt. Ltd(2022 ) – Electronic revision post 01.07.2017 impossible due to non-functionality of portal – Petitioner informed department within one year of original omission and subsequently complied with Supreme Court timeline – Rejection of credit on technical/procedural ground despite absence of revenue loss or mala fide was unjustified – Held: Writ petition disposed – Impugned order quashed and set aside – Respondents to accept revised excise return filed manually and give effect to enhanced credit within 8 weeks.
Represented By:
Counsel for the Petitioner: Priyanka Rathi a/w Prasad Avhad i/by Kuldeep U. Nikam
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