Filing of TRAN 1

[Saritha Ajayan]

I havn"t filed the TRAN 1 within due date. Is there any scope for carry forward the cenvat credit available with us. whether I can file TRAN 1 now ? Please advise at the earliest.

[Nitika Aggarwal]

Dear Sir,

With respect to your aforementioned query, there is no such option available at present to file Tran-1. Further till, 30th April, 2018, department has provided an option to file an application along with your stated reason that why Tran-1 has not been filed till the month of Dec, 2017 itself.

Even the afore-stated option has not effective, thus the person concerned is left with an option to file writ petition in High Court in order to avail the its Cenvat Credit.

Regards

Nitika Aggarwal

995315961

[KASTURI SETHI]

Now no hope for Filing TRANS-1

[YAGAY and SUN]

You may file Writ in your Jurisdictional High Court by taking shelter of technical snags.

[DR.MARIAPPAN GOVINDARAJAN]

If you file writ petition you have to satisfy the Court that there is no fault on you and it is on the department's fault. Otherwise writ cannot be succeeded.

[KASTURI SETHI]

Dear Querist,. If you have evidence that you could not file TRANS-1 due to snags in the Common Portal System, you will succeed 100 % in getting relief by way of writ petition in High Court. Otherwise chances are slim.

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AI Summary

Missed TRAN-1 filing: carryforward of cenvat credit may require writ petition if portal snags prevented filing.
Failure to submit Tran-1 within the prescribed timeframe eliminates the ordinary administrative route to carry forward cenvat credit; the short-lived option to apply with reasons for non-filing is no longer available. Practitioners advise that, absent departmental relief, a writ petition may be the remaining remedy if the taxpayer can prove portal technical snags or department fault causing non-filing, whereas mere non-filing without such evidence is unlikely to succeed.