Court Allows Carry Forward of Cenvat Credit to GST; Procedural Issues Like TRAN-1 Form Non-Filing Not a Barrier.

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Full Text of the Document

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....Carry forward of amount lying in petitioner’s Cenvat account credit when the GST was introduced - The petitioner cannot be deprived of the benefit of claiming the credit lying in its account on the stipulated date only on the basis of procedural or technical wrangles that one form TRAN-1 was not filled by the petitioner particularly when the petitioner has reflected the said credit in its return GSTR-3B - HC....