TMI Blog2021 (5) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... f ITC - ITC, as per tran-1, was not reflected in the Electronic Credit Ledger - only grievance is that in the Electronic Credit Ledger, ITC has not been carried forward - HELD THAT:- Reliance placed in the case of Hon'ble Division Bench of the Delhi High Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2019 (7) TMI 1102 - DELHI HIGH COURT] . In the said case also, the dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, forward the petitioners' case to the Nodal Officer, namely, fifth respondent herein who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward to the petition mentioned Electronic Credit Ledger pertaining to the respective writ petitioners - Petition allowed. - W.P.(MD)Nos.853, 854, 856 & 861 of 2021 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioners did not even file Form TRAN 1. This response appears to be a stereotyped one and it is running counter to the material enclosed in the record. The petitioners have enclosed the screen shot to show that they had filed the TRAN 1. Their only grievance is that in the Electronic Credit Ledger, ITC has not been carried forward. In any event, well before the cut of date, namely, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m TRAN-1instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in the system itself a facility for rectification of such errors which are clearly bona fide. It should be noted at this stage that although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return i.e. 27th December, 2017. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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