2018 (10) TMI 1043

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....or a direction to the respondents to allow the petitioners to file revised declaration in Form TRAN1 for the left over CENVAT Credit amounting to Rs. 1,06,08,998/. In this context, the petitioners have also challenged the vires of Rules117 and 120A of the Central Goods and Service Tax Act, 2017 ("CGST Act" for short) insofar as they prescribe time limit for filing revised Form GST TRAN1, as being ....

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....ng declaration, the petitioners would not be able to migrate the left over CENVAT Credit as on 30.06.2018 to the GST regime. Counsel pointed out that the last date by extension for filing Form TRAN1 was 27.12.2017, before which date, the petitioners had attempted to make correction in the said Form. 4. A letter was written to the authorities on 25.11.2017 stating as under; "Referring to our tel....

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.... correct the TRAN1 declaration. The petitioners so conveyed to the respondents on 15.03.2018, as under; "While filling TRANS 1 we missed to enter tax credit carried forward 5(a), 5(b), 5(c) in Cenvat Credit admissible as ITC. Later we have lodged a complaint to GST Helpline on 16th November 2017. Till date nothing has happened. Our "Service Request Number" is 201712191829221." 7. Counsel for t....