2018 (12) TMI 1272

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....cate ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to open the GST Portal or to accept the manually filed Tran- I enabling the petitioner to carry forward the Cenvat Credit of Rs. 5,16,561/- in Form GST Tran-I. Further, a direction has been sought to respo....

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....s discernible from document (Annexure P-2 Colly). The petitioner was having an unutilized Cenvat Credit of Rs. 5,16,561/- as on 30.6.2017. Upon enforcing the Goods and Services Tax in India w.e.f. 1.7.2017, the petitioner migrated to the said system of taxation as is clear from the Registration Certificate dated 21.9.2017 (Annexure P-3). The petitioner filed incomplete Form GST Tran-I on 27.12.201....