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2018 (9) TMI 477 - HC - GSTCorrection in migration Form - TRAN 1 Form - Input Tax Credit - migration to GST Regime - Held that - Despite best efforts from the petitioner the correction in the migration form did not materialize before the said date. Subsequently however the correction has been carried out. Since such correction did not take place before 27.12.2017 the Tran1 form did not recognize the petitioner s unused CENVAT credit as on 01.06.2017 - NOTICE returnable on 05.10.2018.
Issues: Inability to claim CENVAT credit under GST regime due to migration form error.
Analysis: 1. The petitioner's grievance stems from the inability to claim CENVAT credit in the new Goods and Service Tax regime due to an oversight in the migration form. The petitioner failed to fill in the Central Excise Registration number during the migration process to GST, resulting in the electronic Tran1 form not recognizing the unused CENVAT credit. Despite realizing the mistake before the final deadline, attempts to correct the form were unsuccessful due to glitches in the department's portal. The petitioner made multiple efforts to rectify the error, but the correction was not made before the extended deadline of 27.12.2017, leading to the Tran1 form not acknowledging the unused CENVAT credit as of 01.06.2017. 2. The High Court issued a notice returnable on 05.10.2018 to address the petitioner's case regarding the unclaimed CENVAT credit under the GST regime. The court will likely delve into the specifics of the migration form error, the efforts made by the petitioner to rectify the mistake, and the implications of the missed deadline on the petitioner's ability to carry forward and utilize the CENVAT credit on capital goods. The judgment will focus on the legal aspects surrounding the correction process, the department's role in facilitating corrections, and the petitioner's compliance with the extended deadlines for filing the Tran1 form. The court may also consider precedents and relevant laws governing CENVAT credit claims under the GST regime to determine the petitioner's entitlement to the unclaimed credit amounting to ?64,19,887 and ?1,16,560.
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