Recently, the Hon’ble High Court of Bombay in the case of Colgate Pamolive (I.) Ltd. v. Union of India, [2022] 142 taxmann.com 18 (Bombay) has held that for dispute only pertaining to the procedure for transition of the CENVAT credit being balance of the ISD credit and its distribution to the other units, the Petitioner can file revised declaration in Form GST TRAN-1, either electronically or manually (where electronically is not possible), for taking the credit already distributed to them by the ISD registration of Petitioner. Facts of the case: Petitioner had filed the declaration in Form GST TRAN-1 for transitioning the credit of Rs.13,69,01,936/- under Section 140 of the CGST Act within the prescribed time and in the prescribed manner. The transition of the aforesaid CENVAT credit was permitted and the said balance of Rs.13,69,01,936/.......