https://www.taxtmi.com/caselaws?id=365943 The High Court declined to intervene in a case where a private company failed to file necessary declarations for unused CENVAT Credit under the GST regime by the specified deadline. Despite citing technical difficulties, the company did not provide concrete evidence of genuine attempts to file returns electronically within the extended timeframe. The Court emphasized the importance of adhering to statutory timelines and the need for substantial evidence of sincere efforts to comply with GST requirements. As a result, the petition seeking direction to carry forward the CENVAT Credit balance was dismissed. en-us Mon, 20 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365943 The High Court declined to intervene in a case where a private company failed to file necessary declarations for unused CENVAT Credit under the GST regime by the specified deadline. Despite citing technical difficulties, the company did not provide concrete evidence of genuine attempts to file returns electronically within the extended timeframe. The Court emphasized the importance of adhering to statutory timelines and the need for substantial evidence of sincere efforts to comply with GST requirements. As a result, the petition seeking direction to carry forward the CENVAT Credit balance was dismissed. Case-Laws GST Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365943