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2022 (6) TMI 1168 - HC - GSTCENVAT Credit - capital goods - CGST transitional credit not received in electronic credit ledger, inspite of filing TRAN-1 - HELD THAT:- Though petition was served and is getting listed since 21st March 2022, no reply has been filed. Therefore, the averments in paragraph nos.12, 13 and 14 are uncontroverted - to hold petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take. Even for a moment if we proceed on the basis that the case did not involve any technical issue as alleged by Respondent No.6 the fact is petitioner filed Form on 26th September 2017. The petitioner is allowed to file required Form by claiming Cenvat Credit and respondent shall within 2 weeks open online portal/provide a link to petitioner for filing the Form - petition disposed off.
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