M/s PHILODEN INDUSTRIES PVT LTD Versus UNION OF INDIA
GST
2018 (9) TMI 477 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-9-2018
SPECIAL CIVIL APPLICATION NO. 13813 of 2018
GST
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 grievance arises out of inability to claim CENVAT credit to the tune of Rs. 64,19,887/of carry forward CENVAT credit and unutilized CENVAT credit of Rs. 1,16,560/on capital goods in the new Goods and Service Tax regime. The case of the petitioner is that upon introduction of the GST with effect from 01.07.2017, existing manufacturers and traders had to migrate to t
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