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2018 (8) TMI 1415

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..... R : MR.AKIL KURESHI) 1. Petitioner has prayed for a direction to the respondents to allow the petitioner to carry forward balance CENVAT Credit available as on 30.06.2017. 2. Briefly stated, the facts are that the petitioner, a private company is engaged in manufacturing activity. As on 30.06.2017, i.e. the last date of CENVAT regime, the petitioner has CENVAT Credit in the ledger account to the .....

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..... t such errors would be resolved. The petitioner admitted that no screenshot of having made an attempt to upload the return was maintained. 3. To this communication, the department replied on 03.05.2018 stating that there is no provision for filing physical return. The petitioner had not contacted the department during the time permitted for filing the return pointing out the difficulties in E-fil .....

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..... ll 27.12.2017, the petitioner made multiple efforts at filing the returns making necessary declarations of unused CENVAT Credit. The normal conduct if the attempt was made but failed, would have been to approach the Nodal Officer or grievance cell of the department during the currency of time limit for filing the return. The petitioner's first official attempt in writing came on 27.04.2018 i.e .....

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