JUDGMENT :

Mohammed Shaffiq, J.

(Prayer: This Writ Appeal is filed under Clause 15 of the Letters Patent to allow the above writ appeal by setting aside the impugned order dated 21.06.2021 passed in W.P.No.2937 of 2019.)

1. The petitioner/respondent herein aggrieved by the action of the Revenue/appellant herein in not permitting them to revise the Form TRAN-1 resulting in deprivation of the Input Tax Credit filed a Writ Petition in W.P.No.2937 of 2019.

2. This Hon'ble Court on hearing the above matter was pleased to direct the respondent/appellant herein to enable the petitioner/respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise was to be completed within a period of 8 weeks from the date of issue of the impugned order. The Revenue, aggrieved by the above order of the Learned Single Judge has preferred this intra Court appeal.

3. The respondent had lodged a claim for Input Tax/CENVAT Credit by filing form TRAN-1, admittedly, within time and disclosed a credit of Rs.14,97,28,201/- as Balance Credit in Column 5(a) of form TRAN-1, while showing a sum of Rs.80,98,936/- in Column 6 of form TRAN-I, though the respondent ought to have disclosed the