Apollo Screens Pvt. Ltd. Versus Union of India
GST
2018 (8) TMI 1415 – GUJARAT HIGH COURT – 2018 (16) G. S. T. L. 529 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 20-8-2018
R/Special Civil Application No. 11375 of 2018
GST
MR. AKIL KURESHI AND MR. B.N. KARIA JJ.
Appearance:
MR D K TRIVEDI (5283) for the PETITIONER(s) No. 1,2
for the RESPONDENT(s) No. 1,2,3,4
ORAL ORDER
(PER : MR.AKIL KURESHI)
1. Petitioner has prayed for a direction to the respondents to allow the petitioner to carry forward balance CENVAT Credit available as on 30.06.2017.
2. Briefly stated, the 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
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titioner could not file the necessary declarations. The petitioner was under bona fide belief that such errors would be resolved. The petitioner admitted that no screenshot of having made an attempt to upload the return was maintained.
3. To this communication, the department replied on 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 for the petitioner that some High Courts have intercepted and obvi
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