Respondents to pass such directions to allow the
petitioner to file Tran-1 electronically and carry
forward the eligible cenvat credit in the
electronic credit ... TRAN-
1". Therefore it would be not necessary for us to even
deal with the Circular under which the application for
manual TRAN-1
provides for filing of a form known
as GST TRAN-1 for availing of such input tax credit. The Rules
provide for a time limit ... within which the TRAN-1 Form has to be
filed. This time limit is the subject of debate in this Petition.
4. Goods and Service
June, 2017.
2. Since filing declaration in Form GST TRAN-1 was the only
route for transitioning of the accumulated CENVAT credit balance ... service tax regime, Petitioner had
filed the declaration in Form GST TRAN-1 for transitioning the credit of
Rs.13,69,01,936/- under Section
FORM
GST-TRAN-1 return electronically on the common portal and
allow the petitioner to upload the revised FORM GST TRAN-1 ... Respondents to permit the petitioner to tender the revised
FORM GST TRAN-1 form manually to the authorities as per the
provisions of Rule
passed by respondent no.3 whereby
the petitioner's revised TRAN-1 Form dated 28 November
2022 filed under Section 140 of the Central ... TRAN-1/
TRAN-2 under the GST for transitioning enhanced credit
which remained to be claimed in the original TRAN-1/TRAN-
2. Therefore
passed by respondent no.3 whereby
the petitioner's revised TRAN-1 Form dated 28 November
2022 filed under Section 140 of the Central ... TRAN-1/
TRAN-2 under the GST for transitioning enhanced credit
which remained to be claimed in the original TRAN-1/TRAN-
2. Therefore
Duty as on
30.06.2017.
2. Since filing declaration in Form GST TRAN-1 was the only route for
transitioning of the accumulated CENVAT credit balance ... common portal.
Vide Letter F.no.V/CGST/NM/Dn.-1/R-1/TRAN-1/APAR/226/18-
19 dated 13.02.2019, the Ld. Joint Commissioner
forward its
available Input Credit to the GST regime by filing TRANS-1. In
its revised TRANS-1 the Petitioner No. 2 in terms ... under the Act. However, due to technical
difficulties, though the revised TRANS-1 was accepted, the
distribution of the credit available to it among
GSTN portal to enable the
petitioner to file revised Form GST TRAN-1 online or accept the
manual copy of the revised Form GST TRAN ... rectify the
error/mistake committed by the petitioner while filing Form
TRAN-1;
(b) This Hon'ble Court may be pleased to issue
regime. The
Petitioner is stated to have filed GST TRAN-1 and GST TRAN-2 declarations for
transition of input credit to the electronic credit ... claimed by the Petitioner by filing
Form GST TRAN-1 and transitional credit of central tax and integrated tax of
Rs.68,54,143/- claimed
