9911796707
TMI Blog2018 (8) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... errors, accepting a bald declaration by the petitioner would virtually amount to extending the time limit for filing the returns and this would lead to chaotic results. There is nothing on record to suggest that all throughout from 01.07.2017 till 27.12.2017, the petitioner made multiple efforts at filing the returns making necessary declarations of unused CENVAT Credit - In absence of any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts are that the petitioner, a private company is engaged in manufacturing activity. As on 30.06.2017, i.e. the last date of CENVAT regime, the petitioner has CENVAT Credit in the ledger account to the tune of ₹ 8.80 lakhs (rounded off). With the introduction of GST, section 140 of Central Goods and Service Tax Act provided for transfer of such CENVAT Credit. Rule 117 of the Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.05.2018 stating that there is no provision for filing physical return. The petitioner had not contacted the department during the time permitted for filing the return pointing out the difficulties in E-filing. At that stage, this petition was filed. 4. Having heard learned counsel for the petitioner, we do not find any reason to interfere. We are conscious, as pointed out by the counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been to approach the Nodal Officer or grievance cell of the department during the currency of time limit for filing the return. The petitioner's first official attempt in writing came on 27.04.2018 i.e. good four months after the time limit has lapsed. In absence of any other material suggesting genuine honest attempt on the part of the petitioner to file the return electronically, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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