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2018 (9) TMI 477 - HC - GSTCorrection 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.
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