2020 (3) TMI 188 - SCH - GST

Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e. 27.12.2017. HELD THAT - We are not inclined to exercise our jurisdiction under Article 136 of the Constitution. We accordingly dismiss the Special Leave Petition. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition in the case and disposed of any pending applications. Justices D.Y. Chandrachud and Sanjiv Khanna were on the bench. Petitioner's representatives were Mr. Aman Lekhi, Ms. Binu Tamta, Ms. Nisha Bagchi, and Mr. B. Krishna Prasad.