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2022 (4) TMI 597 - HC - GSTTransitional Credit - Calling for production of records - seeking permission to amend/revise the Form GST TRAN-1 manually or online, by including the omitted amount CENVAT credit of eligible duties or grant refund of said duties - HELD THAT:- Input Tax Credit on capital goods, Service Tax or Inputs availed under the provisions of the Central Excise Act, 1944, Finance Act, 1994 and Value Added Tax Act, 2006 which have been subsumed into the respective GST enactment can be allowed to be carried forward for being adjusted towards tax liability, if indeed such credit was lying un-utilized in the CENVAT account or VAT returns prior to the implementation of GST. Such amount cannot be denied for being utilized for discharging the tax liability under the respective GST enactments. This Writ Petition is disposed off by directing the jurisdictional officer to examine the petitioner's CENVAT account or VAT returns and ascertain whether any such credit was lying un-utilized as on 30.06.2017 and if such credit existed in the CENVAT account or VAT returns of the petitioner, the amount shall be either refunded back by way of credit in the Electronic Cash Register of the petitioner or allowed to be transitioned notwithstanding the fact that the petitioner may have failed to file TRAN-1 in time.
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