2018 (9) TMI 477 – GUJARAT HIGH COURT – TMI – Correction 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. – SPECIAL CIVIL APPLICATION NO. 13813 of 2018 Dated:- 7-9-2018 – MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mr Hardik P Modh (5344) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner's grievan
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al dates for filing Tran1 form expired, the petitioner realized this mistake and as permitted by the department, tried to amend the migration form by indicating the Central Excise Registration number. Several attempts for correction of the registration form failed due to the program glitches of the official portal of the department, upon which, the petitioner also entered into correspondence with the department on multiple occasions. In the meantime, the time for filing Tran1 form was extended from time to time and the last extension was till 27.12.2017. 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 suc
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