Transition of unutilized CENVAT credit - rectification of ...

GST

June 3, 2021

Transition of unutilized CENVAT credit - rectification of mistake in filing TRAN-1 form - a genuine mistake should not result in the Petitioners’ losing out on their accumulated credit which is protected by Article 300A of the Constitution. The lack of an effective revisional mechanism would leave the taxpayers remediless, which, to our minds, could not be the intention of the law, and moreover, no provision was brought to our notice which extinguishes the said right of the taxpayer - HC

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Transition of unutilized CENVAT credit - rectification of ...

GST

June 3, 2021

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