TaxTMI 
TaxTMI 
Dear Sir,
one my client TRAN 1 Credit (Service Tax Input of ₹ 12,36,000) available in our books limitation period is over we have to file HIGH COURT Writ or any other option is there ?
If any format we have to file along with Writ ?
Please guide me
TRAN1 Credit
16 Aug 2021 
2 Replies 
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Transition credit time bar: vested right arguments may be raised, but limitation challenges face significant hurdles.
Transition of pre GST service tax credit under the TRAN 1 mechanism is time barred where statutory limitation has expired; taxpayers may argue the carry forward is a vested right supported by judicial precedent, yet such challenges face significant hurdles and are commonly pursued by constitutional writ petition tailored to the procedural requirements of the forum. (AI Summary)
Transition of pre GST service tax credit under the TRAN 1 mechanism is time barred where statutory limitation has expired; taxpayers may argue the carry forward is a vested right supported by judicial precedent, yet such challenges face significant hurdles and are commonly pursued by constitutional writ petition tailored to the procedural requirements of the forum. (AI Summary)