M/S PHILODEN INDUSTRIES PVT LTD VERSUS UNION OF INDIA

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.

No.- SPECIAL CIVIL APPLICATION NO. 13813 of 2018

Dated.- September 7, 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 grievance arises out of inability to claim CENVAT credit to the tune of ₹ 64,19,887/of carry forward CENVAT credit and unutilized CENVAT credit of ₹ 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 the GST. While filling up the migration form, due to oversight, the petitioner had not filled up the Central Excise Registration number. On account of this, the petitioner’s electronic Tran1 form which would enable the petitioner to claim transfer of unused credit including CENVAT credit, would not give benefit of the unused CENVAT credit of the petitioner. Long before the final 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 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.

2. NOTICE, returnable on 05.10.2018.

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