https://www.taxtmi.com/caselaws?id=420931 HC held that unutilized CENVAT credit and VAT credit existing prior to GST implementation can be carried forward for adjustment against GST liability, even if TRAN-1 was not filed timely. Court directed jurisdictional officer to examine petitioner's CENVAT account and VAT returns to ascertain unutilized credit as of 30.06.2017. If such credit existed, it must be either refunded through Electronic Cash Register or allowed for transition despite delayed TRAN-1 filing. Writ petition disposed with directions for credit verification and allowance. en-us Thu, 03 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420931 HC held that unutilized CENVAT credit and VAT credit existing prior to GST implementation can be carried forward for adjustment against GST liability, even if TRAN-1 was not filed timely. Court directed jurisdictional officer to examine petitioner's CENVAT account and VAT returns to ascertain unutilized credit as of 30.06.2017. If such credit existed, it must be either refunded through Electronic Cash Register or allowed for transition despite delayed TRAN-1 filing. Writ petition disposed with directions for credit verification and allowance. Case-Laws GST Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420931