- (1.) Heard Sri Aloke Kumar, learned counsel for the petitioner, Sri Devendra Gupta, learned counsel for the respondent nos. 1 to 3 and Sri B.K.S. Raghuvanshi, learned counsel for the respondent nos. 4 to 6.
(2.) The petitioner submitted FORM GST TRAN-1 on 20.10.2017 within the time prescribed. However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was filled up in the wrong column due to which, the said credit is not being reflected in the electronic credit ledger.
(3.) In the above circumstance, petitioner tried to submit the revised declaration form in GST TRAN-1. The petitioner for the above purpose, moved an application dated 07.01.2019 before the Nodal Officer, CGST and Central Excise, Varanasi as under the circular of the Commissioner such applications are to be dealt with by him.;