2018 (9) TMI 477

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..... es out of inability to claim CENVAT credit to the tune of Rs. 64,19,887/of carry forward CENVAT credit and unutilized CENVAT credit of Rs. 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, du .....

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..... or 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 CEN .....

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