TaxTMI 
TaxTMI 
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.
Filing of TRAN 1
26 May 2018 
5 Replies 
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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. (AI Summary)
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. (AI Summary)